173823 divided by 40 
Our goal is to divide 173823 by 40.

Moving on to step 1:
40 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Let's proceed to step 2:
The number 40 fits into 17 0 times, leaving a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 17 to get 17.
Append the next digit (3) from the dividend to 17 and continue with: 173 / 40

Going ahead to step 3:
The number 40 fits into 173 4 times, leaving a remainder of 13.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 160 from 173 leaves us with 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 40

Step 4:
The number 40 fits into 138 3 times, leaving a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
If we subtract 120 from 138, we get 18.
Take the next digit (2) from the dividend and append it to 18, then repeat: 182 / 40

On to step 5:
182 divided by 40 is 4 with a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 434.0
Subtracting 160 from 182 leaves us with 22.
Append the next digit (3) from the dividend to 22 and continue with: 223 / 40

Step 6:
40 goes into 223 5 times with a remainder of 23.
Record the quotient 5 as the next digit in the result. 
Result so far: 4345.0
Subtract 200 from 223 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
When dividing 230 by 40, we get 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 4345.5
If we take 200 away from 230, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 4345.57
If we take 280 away from 300, we end up 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.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4345.575
If we subtract 200 from 200, 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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4345.575
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4345.575
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.

After the division, we end up with 4345.575 and a remainder of 0.0.