We're dividing 100054 by 40 
Let's see how many times 40 fits into 100054.

Moving on to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 40

On to step 2:
10 divided by 40 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Fetch the next digit (0) from the dividend, attach it to 10 and continue: 100 / 40

On to step 3:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 100, we get 20.
Append the next digit (0) from the dividend to 20 and continue with: 200 / 40

Moving on to step 4:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 25.0
Subtracting 200 from 200 leaves us with 0.
Append the next digit (5) from the dividend to 0 and continue with: 5 / 40

Going ahead to step 5:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 250.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 40

Going ahead to step 6:
40 can be fit into 54 1 times, resulting in a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 2501.0
If we subtract 40 from 54, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
If we divide 140 by 40, we get 3 and a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 2501.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2501.35
If we take 200 away from 200, 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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2501.35
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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2501.35
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.

The quotient of the division is 2501.35, and the remainder is 0.0.