We divide 55186 by 40
We're looking to find how many times 40 goes into 55186.

Advancing to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (5) from the dividend after 5, then repeat: 55 / 40

Step 2:
55 divided by 40 is 1 with a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 55, we end up with 15.
Take the next digit (1) from the dividend and append it to 15, then repeat: 151 / 40

Moving on to step 3:
151 divided by 40 is 3 with a remainder of 31.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we subtract 120 from 151, we get 31.
Append the next digit (8) from the dividend to 31 and continue with: 318 / 40

Advancing to step 4:
When dividing 318 by 40, we get 7 with a remainder of 38.
The next digit of our result is 7. 
Result so far: 137.0
Subtracting 280 from 318 leaves us with 38.
Take the next digit (6) from the dividend and append it to 38, then repeat: 386 / 40

Advancing to step 5:
386 divided by 40 is 9 with a remainder of 26.
Put 9 as the next digit of the answer. 
Result so far: 1379.0
Subtract 360 from 386 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 6:
If we divide 260 by 40, we get 6 and a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 1379.6
Subtract 240 from 260 to 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.

Advancing to step 7:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1379.65
Deduct 200 from 200 and we're left 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.

On to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1379.65
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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1379.65
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.

Our division results in 1379.65 with a remaining 0.0.