181587 ÷ 40 
We want to divide 181587 by 40.

Going ahead to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 40

On to step 2:
40 can be fit into 18 0 times, resulting in a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 18, we end up with 18.
Fetch the next digit (1) from the dividend, attach it to 18 and continue: 181 / 40

On to step 3:
The number 40 fits into 181 4 times, leaving a remainder of 21.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we subtract 160 from 181, we get 21.
Fetch the next digit (5) from the dividend, attach it to 21 and continue: 215 / 40

Moving on to step 4:
When dividing 215 by 40, we get 5 with a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 45.0
If we subtract 200 from 215, we get 15.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 40

On to step 5:
158 divided by 40 is 3 with a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 453.0
Deduct 120 from 158 and we're left with 38.
Include the next digit (7) from the dividend after 38, then repeat: 387 / 40

Step 6:
The number 40 fits into 387 9 times, leaving a remainder of 27.
The next digit of our result is 9. 
Result so far: 4539.0
Subtracting 360 from 387 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 4539.6
The remainder is 30 after subtracting 240 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 4539.67
If we take 280 away from 300, 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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4539.675
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4539.675
If we subtract 0 from 0, 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.

Step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4539.675
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.

The final result is 4539.675 with a remainder of 0.0.