184549 divided by 40 
Our goal is to divide 184549 by 40.

Let's proceed to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 40

Step 2:
40 goes into 18 0 times with a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 40

Going ahead to step 3:
40 can be fit into 184 4 times, resulting in a remainder of 24.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 160 from 184 leaves us with 24.
Append the next digit (5) from the dividend to 24 and continue with: 245 / 40

Step 4:
If we divide 245 by 40, we get 6 and a remainder of 5.
Use 6 as the next digit of our solution. 
Result so far: 46.0
Deduct 240 from 245 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 5:
40 goes into 54 1 times with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 461.0
Subtract 40 from 54 to get 14.
Append the next digit (9) from the dividend to 14 and continue with: 149 / 40

Step 6:
40 can be fit into 149 3 times, resulting in a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 4613.0
If we take 120 away from 149, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 7:
When dividing 290 by 40, we get 7 with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 4613.7
If we take 280 away from 290, we end up 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.
The next digit of our result is 2. 
Result so far: 4613.72
If we take 80 away from 100, we end up with 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4613.725
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
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: 4613.725
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4613.725
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 final result is 4613.725 with a remainder of 0.0.