We're dividing 133060 by 40 
We're looking to find how many times 40 goes into 133060.

On to step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 40

Moving on to step 2:
13 divided by 40 is 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Include the next digit (3) from the dividend after 13, then repeat: 133 / 40

On to step 3:
40 goes into 133 3 times with a remainder of 13.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 13 after subtracting 120 from 133.
Grab the next digit (0) from the dividend, add it to 13, then carry on: 130 / 40

Going ahead to step 4:
The number 40 fits into 130 3 times, leaving a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 33.0
The remainder is 10 after subtracting 120 from 130.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 40

Step 5:
40 goes into 106 2 times with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 332.0
If we subtract 80 from 106, we get 26.
Grab the next digit (0) from the dividend, add it to 26, then carry on: 260 / 40

Going ahead to step 6:
If we divide 260 by 40, we get 6 and a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 3326.0
If we take 240 away from 260, 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 7:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3326.5
If we subtract 200 from 200, 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.

Let's proceed to step 8:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3326.5
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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3326.5
Subtracting 0 from 0 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.

The final result is 3326.5 with a remainder of 0.0.