We divide 175471 by 40
Let's see how many times 40 fits into 175471.

Let's proceed to step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 40

Advancing to step 2:
The number 40 fits into 17 0 times, leaving a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Include the next digit (5) from the dividend after 17, then repeat: 175 / 40

Moving on to step 3:
If we divide 175 by 40, we get 4 and a remainder of 15.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 160 from 175 and we're left with 15.
Take the next digit (4) from the dividend and append it to 15, then repeat: 154 / 40

Going ahead to step 4:
When dividing 154 by 40, we get 3 with a remainder of 34.
Put 3 as the next digit of the answer. 
Result so far: 43.0
If we take 120 away from 154, we end up with 34.
Include the next digit (7) from the dividend after 34, then repeat: 347 / 40

On to step 5:
40 can be fit into 347 8 times, resulting in a remainder of 27.
Use 8 as the next digit of our solution. 
Result so far: 438.0
If we take 320 away from 347, we end up with 27.
Include the next digit (1) from the dividend after 27, then repeat: 271 / 40

Advancing to step 6:
When dividing 271 by 40, we get 6 with a remainder of 31.
The number 6 becomes the next digit in our result. 
Result so far: 4386.0
Subtracting 240 from 271 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 7:
310 divided by 40 is 7 with a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 4386.7
Deduct 280 from 310 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 4386.77
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 4386.77 with a balance of 0.02.