We look at the division of 187233 by 40 
We want to figure out the number of times 187233 can be divided by 40.

Step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 40

Let's proceed to step 2:
The number 40 fits into 18 0 times, leaving a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 18, we end up with 18.
Bring next digit (7) of the dividend behind the 18 and repeat the process: 187 / 40

Moving on to step 3:
The number 40 fits into 187 4 times, leaving a remainder of 27.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 160 from 187 to get 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 40

Advancing to step 4:
The number 40 fits into 272 6 times, leaving a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 46.0
If we take 240 away from 272, we end up with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 40

Let's proceed to step 5:
323 divided by 40 is 8 with a remainder of 3.
Use 8 as the next digit of our solution. 
Result so far: 468.0
The remainder is 3 after subtracting 320 from 323.
Take the next digit (3) from the dividend and append it to 3, then repeat: 33 / 40

Advancing to step 6:
33 divided by 40 is 0 with a remainder of 33.
Write down 0 as next digit of the result. 
Result so far: 4680.0
If we subtract 0 from 33, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 7:
330 divided by 40 is 8 with a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 4680.8
Deduct 320 from 330 and we're left 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:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 4680.82
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.

Advancing to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 4680.825
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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4680.825
If we take 0 away from 0, 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 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4680.825
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.

The quotient of the division is 4680.825, and the remainder is 0.0.