We look at the division of 142168 by 40 
Our goal is to divide 142168 by 40.

Going ahead to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 40

Advancing to step 2:
The number 40 fits into 14 0 times, leaving a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 14, we get 14.
Append the next digit (2) from the dividend to 14 and continue with: 142 / 40

Going ahead to step 3:
If we divide 142 by 40, we get 3 and a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 120 from 142 and we're left with 22.
Bring next digit (1) of the dividend behind the 22 and repeat the process: 221 / 40

Let's proceed to step 4:
If we divide 221 by 40, we get 5 and a remainder of 21.
The next digit of our result is 5. 
Result so far: 35.0
The remainder is 21 after subtracting 200 from 221.
Bring next digit (6) of the dividend behind the 21 and repeat the process: 216 / 40

Advancing to step 5:
The number 40 fits into 216 5 times, leaving a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 355.0
Deduct 200 from 216 and we're left with 16.
Grab the next digit (8) from the dividend, add it to 16, then carry on: 168 / 40

Step 6:
When dividing 168 by 40, we get 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 3554.0
Subtract 160 from 168 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
40 can be fit into 80 2 times, resulting in a remainder of 0.
The next digit of our result is 2. 
Result so far: 3554.2
Subtract 80 from 80 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.

Moving on to step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3554.2
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.

Step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3554.2
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.

Our division results in 3554.2 with a remaining 0.0.