We're dividing 184174 by 40 
Let's see how many times 40 fits into 184174.

Advancing to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 40

On to step 2:
40 can be fit into 18 0 times, resulting in a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 18 to get 18.
Append the next digit (4) from the dividend to 18 and continue with: 184 / 40

Going ahead to step 3:
40 goes into 184 4 times with a remainder of 24.
The next digit of our result is 4. 
Result so far: 4.0
If we take 160 away from 184, we end up with 24.
Bring next digit (1) of the dividend behind the 24 and repeat the process: 241 / 40

Step 4:
The number 40 fits into 241 6 times, leaving a remainder of 1.
Put 6 as the next digit of the answer. 
Result so far: 46.0
The remainder is 1 after subtracting 240 from 241.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Going ahead to step 5:
The number 40 fits into 17 0 times, leaving a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 460.0
The remainder is 17 after subtracting 0 from 17.
Append the next digit (4) from the dividend to 17 and continue with: 174 / 40

Moving on to step 6:
If we divide 174 by 40, we get 4 and a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 4604.0
Deduct 160 from 174 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
When dividing 140 by 40, we get 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 4604.3
Subtract 120 from 140 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.

On to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 4604.35
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.

Moving on to step 9:
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: 4604.35
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4604.35
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.

In conclusion, the division gives 4604.35 with a balance of 0.0.