146735 divided by 40 
Our goal is to divide 146735 by 40.

Going ahead to step 1:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 40

Step 2:
When dividing 14 by 40, we get 0 with 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.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 40

Moving on to step 3:
If we divide 146 by 40, we get 3 and a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 120 away from 146, we end up with 26.
Fetch the next digit (7) from the dividend, attach it to 26 and continue: 267 / 40

Step 4:
40 goes into 267 6 times with a remainder of 27.
Write down 6 as next digit of the result. 
Result so far: 36.0
Subtracting 240 from 267 leaves us with 27.
Include the next digit (3) from the dividend after 27, then repeat: 273 / 40

Let's proceed to step 5:
40 can be fit into 273 6 times, resulting in a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 366.0
The remainder is 33 after subtracting 240 from 273.
Bring next digit (5) of the dividend behind the 33 and repeat the process: 335 / 40

Step 6:
335 divided by 40 is 8 with a remainder of 15.
Use 8 as the next digit of our solution. 
Result so far: 3668.0
If we take 320 away from 335, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 7:
40 goes into 150 3 times with a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 3668.3
If we take 120 away from 150, 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:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 3668.37
The remainder is 20 after subtracting 280 from 300.
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 3668.375
The remainder is 0 after subtracting 200 from 200.
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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 3668.375
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3668.375
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.

After the division, we end up with 3668.375 and a remainder of 0.0.