161060 divided by 40 
We're looking to find how many times 40 goes into 161060.

On to step 1:
40 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 40

Going ahead to step 2:
40 goes into 16 0 times with a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 16 after subtracting 0 from 16.
Fetch the next digit (1) from the dividend, attach it to 16 and continue: 161 / 40

Moving on to step 3:
40 goes into 161 4 times with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 160 from 161 and we're left with 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 40

Moving on to step 4:
40 goes into 10 0 times with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 40.0
If we take 0 away from 10, we end up with 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 40

Advancing to step 5:
The number 40 fits into 106 2 times, leaving a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 402.0
Subtract 80 from 106 to get 26.
Take the next digit (0) from the dividend and append it to 26, then repeat: 260 / 40

Let's proceed to step 6:
40 goes into 260 6 times with a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 4026.0
If we subtract 240 from 260, 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.

On to step 7:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 4026.5
Subtract 200 from 200 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.

On to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4026.5
If we subtract 0 from 0, we 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.

Going ahead to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4026.5
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.

After the division, we end up with 4026.5 and a remainder of 0.0.