We're dividing 184494 by 40 
Our goal is to divide 184494 by 40.

Moving on to step 1:
1 divided by 40 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 40

On to step 2:
When dividing 18 by 40, we get 0 with a remainder of 18.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 18 and we're left with 18.
Fetch the next digit (4) from the dividend, attach it to 18 and continue: 184 / 40

Step 3:
40 can be fit into 184 4 times, resulting in a remainder of 24.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 160 from 184 to get 24.
Append the next digit (4) from the dividend to 24 and continue with: 244 / 40

Let's proceed to step 4:
40 can be fit into 244 6 times, resulting in a remainder of 4.
The next digit of our result is 6. 
Result so far: 46.0
The remainder is 4 after subtracting 240 from 244.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Going ahead to step 5:
The number 40 fits into 49 1 times, leaving a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 461.0
Subtracting 40 from 49 leaves us with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Step 6:
The number 40 fits into 94 2 times, leaving a remainder of 14.
The next digit of our result is 2. 
Result so far: 4612.0
The remainder is 14 after subtracting 80 from 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 4612.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4612.35
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4612.35
Subtract 0 from 0 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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4612.35
If we subtract 0 from 0, we 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.

The quotient of the division is 4612.35, and the remainder is 0.0.