Let's divide 140232 by 36
We're looking to find how many times 36 goes into 140232.

On to step 1:
If we divide 1 by 36, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 36

Moving on to step 2:
The number 36 fits into 14 0 times, leaving a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 36

Step 3:
If we divide 140 by 36, we get 3 and a remainder of 32.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 108 from 140 and we're left with 32.
Bring next digit (2) of the dividend behind the 32 and repeat the process: 322 / 36

Moving on to step 4:
36 goes into 322 8 times with a remainder of 34.
Write down 8 as next digit of the result. 
Result so far: 38.0
The remainder is 34 after subtracting 288 from 322.
Take the next digit (3) from the dividend and append it to 34, then repeat: 343 / 36

On to step 5:
343 divided by 36 is 9 with a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 389.0
The remainder is 19 after subtracting 324 from 343.
Bring next digit (2) of the dividend behind the 19 and repeat the process: 192 / 36

On to step 6:
The number 36 fits into 192 5 times, leaving a remainder of 12.
Put 5 as the next digit of the answer. 
Result so far: 3895.0
If we take 180 away from 192, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
120 divided by 36 is 3 with a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 3895.3
Subtracting 108 from 120 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 8:
120 divided by 36 is 3 with a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 3895.33
If we subtract 108 from 120, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 3895.33 with a balance of 0.012.