Let's divide 103458 by 40
Our goal is to divide 103458 by 40.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of 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

Going ahead to step 2:
10 divided by 40 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Append the next digit (3) from the dividend to 10 and continue with: 103 / 40

Moving on to step 3:
When dividing 103 by 40, we get 2 with a remainder of 23.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 103 to get 23.
Include the next digit (4) from the dividend after 23, then repeat: 234 / 40

Going ahead to step 4:
If we divide 234 by 40, we get 5 and a remainder of 34.
Write down 5 as next digit of the result. 
Result so far: 25.0
Subtracting 200 from 234 leaves us with 34.
Include the next digit (5) from the dividend after 34, then repeat: 345 / 40

On to step 5:
The number 40 fits into 345 8 times, leaving a remainder of 25.
Use 8 as the next digit of our solution. 
Result so far: 258.0
Subtract 320 from 345 to get 25.
Append the next digit (8) from the dividend to 25 and continue with: 258 / 40

Advancing to step 6:
258 divided by 40 is 6 with a remainder of 18.
Write down 6 as next digit of the result. 
Result so far: 2586.0
If we take 240 away from 258, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
The number 40 fits into 180 4 times, leaving a remainder of 20.
The next digit of our result is 4. 
Result so far: 2586.4
Deduct 160 from 180 and we're left 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.

Moving on to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2586.45
Subtracting 200 from 200 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.

Advancing to step 9:
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: 2586.45
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2586.45
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.

Our division results in 2586.45 with a remaining 0.0.