We're dividing 146273 by 40 
We're looking to find how many times 40 goes into 146273.

Step 1:
40 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 40

On to step 2:
14 divided by 40 is 0 with a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 14, we end up with 14.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 40

On to step 3:
The number 40 fits into 146 3 times, leaving a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 120 from 146 to get 26.
Include the next digit (2) from the dividend after 26, then repeat: 262 / 40

Moving on to step 4:
40 goes into 262 6 times with a remainder of 22.
The next digit of our result is 6. 
Result so far: 36.0
The remainder is 22 after subtracting 240 from 262.
Fetch the next digit (7) from the dividend, attach it to 22 and continue: 227 / 40

Advancing to step 5:
40 goes into 227 5 times with a remainder of 27.
Record the quotient 5 as the next digit in the result. 
Result so far: 365.0
If we take 200 away from 227, we end up with 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 40

Advancing to step 6:
When dividing 273 by 40, we get 6 with a remainder of 33.
Write down 6 as next digit of the result. 
Result so far: 3656.0
If we take 240 away from 273, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 7:
When dividing 330 by 40, we get 8 with a remainder of 10.
The number 8 becomes the next digit in our result. 
Result so far: 3656.8
Subtract 320 from 330 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 3656.82
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3656.825
Subtract 200 from 200 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 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3656.825
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3656.825
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.

After the division, we end up with 3656.825 and a remainder of 0.0.