We look at the division of 174262 by 40 
Let's see how many times 40 fits into 174262.

Advancing to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Step 2:
40 can be fit into 17 0 times, resulting in a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 17 to get 17.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 40

Step 3:
The number 40 fits into 174 4 times, leaving a remainder of 14.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 160 from 174 leaves us with 14.
Append the next digit (2) from the dividend to 14 and continue with: 142 / 40

Let's proceed to step 4:
When dividing 142 by 40, we get 3 with a remainder of 22.
The next digit of our result is 3. 
Result so far: 43.0
Deduct 120 from 142 and we're left with 22.
Append the next digit (6) from the dividend to 22 and continue with: 226 / 40

Going ahead to step 5:
226 divided by 40 is 5 with a remainder of 26.
Put 5 as the next digit of the answer. 
Result so far: 435.0
Subtracting 200 from 226 leaves us with 26.
Append the next digit (2) from the dividend to 26 and continue with: 262 / 40

Let's proceed to step 6:
When dividing 262 by 40, we get 6 with a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 4356.0
Deduct 240 from 262 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
When dividing 220 by 40, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 4356.5
If we subtract 200 from 220, we get 20.
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 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4356.55
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.

The final result is 4356.55 with a remainder of 0.0.