We're dividing 142565 by 40 
We want to figure out the number of times 142565 can be divided by 40.

On to step 1:
1 divided by 40 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 40

Going ahead to step 2:
When dividing 14 by 40, we get 0 with a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Bring next digit (2) of the dividend behind the 14 and repeat the process: 142 / 40

Moving on to step 3:
142 divided by 40 is 3 with a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 120 from 142 to get 22.
Include the next digit (5) from the dividend after 22, then repeat: 225 / 40

Step 4:
40 can be fit into 225 5 times, resulting in a remainder of 25.
The next digit of our result is 5. 
Result so far: 35.0
Deduct 200 from 225 and we're left with 25.
Append the next digit (6) from the dividend to 25 and continue with: 256 / 40

Advancing to step 5:
40 goes into 256 6 times with a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 356.0
If we subtract 240 from 256, we get 16.
Include the next digit (5) from the dividend after 16, then repeat: 165 / 40

Moving on to step 6:
If we divide 165 by 40, we get 4 and a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 3564.0
If we take 160 away from 165, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 7:
50 divided by 40 is 1 with a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 3564.1
Subtracting 40 from 50 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.

Advancing to step 8:
100 divided by 40 is 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 3564.12
If we subtract 80 from 100, 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3564.125
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 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3564.125
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3564.125
If we take 0 away from 0, we end up 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.

The quotient of the division is 3564.125, and the remainder is 0.0.