181620 divided by 40 
We're looking to find how many times 40 goes into 181620.

Going ahead to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 40

On to step 2:
If we divide 18 by 40, we get 0 and a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 18 leaves us with 18.
Take the next digit (1) from the dividend and append it to 18, then repeat: 181 / 40

Moving on to step 3:
When dividing 181 by 40, we get 4 with a remainder of 21.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 160 from 181, we get 21.
Append the next digit (6) from the dividend to 21 and continue with: 216 / 40

Going ahead to step 4:
If we divide 216 by 40, we get 5 and a remainder of 16.
Write down 5 as next digit of the result. 
Result so far: 45.0
If we subtract 200 from 216, we get 16.
Bring next digit (2) of the dividend behind the 16 and repeat the process: 162 / 40

Moving on to step 5:
40 can be fit into 162 4 times, resulting in a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 454.0
Deduct 160 from 162 and we're left with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 40

Step 6:
When dividing 20 by 40, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 4540.0
Subtracting 0 from 20 leaves us 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 7:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4540.5
If we take 200 away from 200, 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.

On to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4540.5
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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4540.5
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 4540.5 with a remainder of 0.0.