187549 ÷ 40 
We want to figure out the number of times 187549 can be divided by 40.

Going ahead to step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 40

On to step 2:
40 goes into 18 0 times with a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 18 and we're left with 18.
Append the next digit (7) from the dividend to 18 and continue with: 187 / 40

Going ahead to step 3:
187 divided by 40 is 4 with a remainder of 27.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 27 after subtracting 160 from 187.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 40

Step 4:
When dividing 275 by 40, we get 6 with a remainder of 35.
Use 6 as the next digit of our solution. 
Result so far: 46.0
Deduct 240 from 275 and we're left with 35.
Fetch the next digit (4) from the dividend, attach it to 35 and continue: 354 / 40

Moving on to step 5:
354 divided by 40 is 8 with a remainder of 34.
Record the quotient 8 as the next digit in the result. 
Result so far: 468.0
Deduct 320 from 354 and we're left with 34.
Take the next digit (9) from the dividend and append it to 34, then repeat: 349 / 40

Going ahead to step 6:
When dividing 349 by 40, we get 8 with a remainder of 29.
Write down 8 as next digit of the result. 
Result so far: 4688.0
Deduct 320 from 349 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 7:
290 divided by 40 is 7 with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 4688.7
If we subtract 280 from 290, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 4688.72
Subtracting 80 from 100 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.

Step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4688.725
Subtracting 200 from 200 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.

Going ahead to 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: 4688.725
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 4688.725
The remainder is 0 after subtracting 0 from 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 outcome is 4688.725, with a leftover of 0.0.