We divide 145996 by 40
We want to divide 145996 by 40.

Step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 40

Going ahead to step 2:
When dividing 14 by 40, we get 0 with a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Bring next digit (5) of the dividend behind the 14 and repeat the process: 145 / 40

Going ahead to step 3:
40 can be fit into 145 3 times, resulting in a remainder of 25.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 120 from 145 and we're left with 25.
Grab the next digit (9) from the dividend, add it to 25, then carry on: 259 / 40

Step 4:
The number 40 fits into 259 6 times, leaving a remainder of 19.
The number 6 becomes the next digit in our result. 
Result so far: 36.0
If we subtract 240 from 259, we get 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 40

Let's proceed to step 5:
40 goes into 199 4 times with a remainder of 39.
Put 4 as the next digit of the answer. 
Result so far: 364.0
If we take 160 away from 199, we end up with 39.
Include the next digit (6) from the dividend after 39, then repeat: 396 / 40

Let's proceed to step 6:
40 can be fit into 396 9 times, resulting in a remainder of 36.
Record the quotient 9 as the next digit in the result. 
Result so far: 3649.0
The remainder is 36 after subtracting 360 from 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
360 divided by 40 is 9 with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 3649.9
Subtracting 360 from 360 leaves us 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.

Let's proceed to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3649.9
Subtracting 0 from 0 leaves us 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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3649.9
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.

The quotient of the division is 3649.9, and the remainder is 0.0.