131640 divided by 40 
We want to figure out the number of times 131640 can be divided by 40.

Moving on to step 1:
1 divided by 40 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 40

Let's proceed to step 2:
If we divide 13 by 40, we get 0 and a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 40

Let's proceed to step 3:
40 goes into 131 3 times with a remainder of 11.
The next digit of our result is 3. 
Result so far: 3.0
If we take 120 away from 131, we end up with 11.
Grab the next digit (6) from the dividend, add it to 11, then carry on: 116 / 40

On to step 4:
The number 40 fits into 116 2 times, leaving a remainder of 36.
The next digit of our result is 2. 
Result so far: 32.0
If we take 80 away from 116, we end up with 36.
Include the next digit (4) from the dividend after 36, then repeat: 364 / 40

Advancing to step 5:
364 divided by 40 is 9 with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 329.0
If we subtract 360 from 364, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 40

Going ahead to step 6:
If we divide 40 by 40, we get 1 and a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 3291.0
If we subtract 40 from 40, 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.

On to step 7:
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: 3291.0
Deduct 0 from 0 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.

Advancing to step 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3291.0
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.

Our division results in 3291.0 with a remaining 0.0.