We divide 156921 by 40
We want to divide 156921 by 40.

Step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (5) from the dividend and append it to 1, then repeat: 15 / 40

Moving on to step 2:
40 goes into 15 0 times with a remainder of 15.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 15 leaves us with 15.
Take the next digit (6) from the dividend and append it to 15, then repeat: 156 / 40

Advancing to step 3:
When dividing 156 by 40, we get 3 with a remainder of 36.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 120 from 156 leaves us with 36.
Take the next digit (9) from the dividend and append it to 36, then repeat: 369 / 40

Moving on to step 4:
If we divide 369 by 40, we get 9 and a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 39.0
Subtract 360 from 369 to get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 40

Step 5:
92 divided by 40 is 2 with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 392.0
Subtract 80 from 92 to get 12.
Fetch the next digit (1) from the dividend, attach it to 12 and continue: 121 / 40

Let's proceed to step 6:
When dividing 121 by 40, we get 3 with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 3923.0
Subtract 120 from 121 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
40 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 3923.0
Subtracting 0 from 10 leaves us with 10.
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:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 3923.02
Subtracting 80 from 100 leaves us 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.
Record the quotient 5 as the next digit in the result. 
Result so far: 3923.025
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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3923.025
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3923.025
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 3923.025 with a remaining 0.0.