142307 ÷ 40 
We want to divide 142307 by 40.

Let's proceed to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 40

Step 2:
If we divide 14 by 40, we get 0 and a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 14 to get 14.
Bring next digit (2) of the dividend behind the 14 and repeat the process: 142 / 40

Moving on to step 3:
40 goes into 142 3 times with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 22 after subtracting 120 from 142.
Grab the next digit (3) from the dividend, add it to 22, then carry on: 223 / 40

Advancing to step 4:
When dividing 223 by 40, we get 5 with a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 35.0
Subtract 200 from 223 to get 23.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 40

Going ahead to step 5:
If we divide 230 by 40, we get 5 and a remainder of 30.
The next digit of our result is 5. 
Result so far: 355.0
If we take 200 away from 230, we end up with 30.
Append the next digit (7) from the dividend to 30 and continue with: 307 / 40

Step 6:
The number 40 fits into 307 7 times, leaving a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 3557.0
Deduct 280 from 307 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
40 goes into 270 6 times with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 3557.6
If we take 240 away from 270, 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.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 3557.67
If we subtract 280 from 300, we 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.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3557.675
Deduct 200 from 200 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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3557.675
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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3557.675
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.

After the division, we end up with 3557.675 and a remainder of 0.0.