171040 ÷ 48 
We want to figure out the number of times 171040 can be divided by 48.

Step 1:
When dividing 1 by 48, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 48

On to step 2:
48 can be fit into 17 0 times, resulting in a remainder of 17.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 48

Step 3:
48 goes into 171 3 times with a remainder of 27.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 144 from 171, we get 27.
Take the next digit (0) from the dividend and append it to 27, then repeat: 270 / 48

Step 4:
270 divided by 48 is 5 with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Subtracting 240 from 270 leaves us with 30.
Append the next digit (4) from the dividend to 30 and continue with: 304 / 48

Moving on to step 5:
48 goes into 304 6 times with a remainder of 16.
The next digit of our result is 6. 
Result so far: 356.0
Subtracting 288 from 304 leaves us with 16.
Bring next digit (0) of the dividend behind the 16 and repeat the process: 160 / 48

Let's proceed to step 6:
48 goes into 160 3 times with a remainder of 16.
Use 3 as the next digit of our solution. 
Result so far: 3563.0
Subtract 144 from 160 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 7:
160 divided by 48 is 3 with a remainder of 16.
The number 3 becomes the next digit in our result. 
Result so far: 3563.3
Subtracting 144 from 160 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 8:
160 divided by 48 is 3 with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 3563.33
Deduct 144 from 160 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 3563.33 and a remainder of 0.016.