We divide 118061 by 40
Let's see how many times 40 fits into 118061.

Step 1:
40 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 40

Moving on to step 2:
The number 40 fits into 11 0 times, leaving a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 11 to get 11.
Bring next digit (8) of the dividend behind the 11 and repeat the process: 118 / 40

Moving on to step 3:
40 can be fit into 118 2 times, resulting in a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 118, we get 38.
Include the next digit (0) from the dividend after 38, then repeat: 380 / 40

On to step 4:
40 goes into 380 9 times with a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 29.0
Subtract 360 from 380 to get 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 40

Let's proceed to step 5:
When dividing 206 by 40, we get 5 with a remainder of 6.
The next digit of our result is 5. 
Result so far: 295.0
If we subtract 200 from 206, we get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 40

Going ahead to step 6:
The number 40 fits into 61 1 times, leaving a remainder of 21.
The number 1 becomes the next digit in our result. 
Result so far: 2951.0
Subtracting 40 from 61 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 7:
When dividing 210 by 40, we get 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 2951.5
Subtracting 200 from 210 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 2951.52
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2951.525
Subtracting 200 from 200 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 2951.525
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2951.525
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 2951.525, with a leftover of 0.0.