134079 ÷ 40 
We're looking to find how many times 40 goes into 134079.

Let's proceed to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Going ahead to step 2:
If we divide 13 by 40, we get 0 and a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (4) from the dividend, add it to 13, then carry on: 134 / 40

Moving on to step 3:
When dividing 134 by 40, we get 3 with a remainder of 14.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 120 from 134 leaves us with 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 40

Moving on to step 4:
When dividing 140 by 40, we get 3 with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 33.0
Subtracting 120 from 140 leaves us with 20.
Append the next digit (7) from the dividend to 20 and continue with: 207 / 40

Advancing to step 5:
When dividing 207 by 40, we get 5 with a remainder of 7.
Write down 5 as next digit of the result. 
Result so far: 335.0
Deduct 200 from 207 and we're left with 7.
Grab the next digit (9) from the dividend, add it to 7, then carry on: 79 / 40

Going ahead to step 6:
When dividing 79 by 40, we get 1 with a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 3351.0
The remainder is 39 after subtracting 40 from 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 7:
The number 40 fits into 390 9 times, leaving a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 3351.9
Subtract 360 from 390 to get 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.
Record the quotient 7 as the next digit in the result. 
Result so far: 3351.97
Deduct 280 from 300 and we're left 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.

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: 3351.975
If we take 200 away from 200, we end up 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3351.975
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3351.975
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.

Our division results in 3351.975 with a remaining 0.0.