122676 divided by 40 
Let's see how many times 40 fits into 122676.

Let's proceed to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 40

On to step 2:
40 goes into 12 0 times with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 12, we end up with 12.
Grab the next digit (2) from the dividend, add it to 12, then carry on: 122 / 40

Step 3:
122 divided by 40 is 3 with a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 120 from 122, we get 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 40

Step 4:
40 can be fit into 26 0 times, resulting in a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 40

Let's proceed to step 5:
If we divide 267 by 40, we get 6 and a remainder of 27.
Record the quotient 6 as the next digit in the result. 
Result so far: 306.0
If we take 240 away from 267, we end up with 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 40

On to step 6:
When dividing 276 by 40, we get 6 with a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 3066.0
The remainder is 36 after subtracting 240 from 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 7:
If we divide 360 by 40, we get 9 and a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 3066.9
Deduct 360 from 360 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.

Let's proceed to step 8:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3066.9
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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3066.9
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.

Our division results in 3066.9 with a remaining 0.0.