142805 divided by 40 
We want to figure out the number of times 142805 can be divided by 40.

Step 1:
1 divided by 40 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 40

Step 2:
The number 40 fits into 14 0 times, leaving a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Bring next digit (2) of the dividend behind the 14 and repeat the process: 142 / 40

Going ahead to step 3:
40 goes into 142 3 times with a remainder of 22.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 120 from 142, we get 22.
Fetch the next digit (8) from the dividend, attach it to 22 and continue: 228 / 40

Advancing to step 4:
228 divided by 40 is 5 with a remainder of 28.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Subtracting 200 from 228 leaves us with 28.
Fetch the next digit (0) from the dividend, attach it to 28 and continue: 280 / 40

On to step 5:
When dividing 280 by 40, we get 7 with a remainder of 0.
The next digit of our result is 7. 
Result so far: 357.0
If we subtract 280 from 280, we get 0.
Append the next digit (5) from the dividend to 0 and continue with: 5 / 40

Advancing to step 6:
5 divided by 40 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 3570.0
Subtracting 0 from 5 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
If we divide 50 by 40, we get 1 and a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 3570.1
The remainder is 10 after subtracting 40 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 3570.12
Subtract 80 from 100 to 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.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3570.125
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.

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: 3570.125
Deduct 0 from 0 and we're left 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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3570.125
Deduct 0 from 0 and we're left 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.

Our division results in 3570.125 with a remaining 0.0.