170996 divided by 40 
We want to divide 170996 by 40.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Advancing to step 2:
If we divide 17 by 40, we get 0 and a remainder of 17.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Grab the next digit (0) from the dividend, add it to 17, then carry on: 170 / 40

Going ahead to step 3:
40 goes into 170 4 times with a remainder of 10.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 160 from 170, we get 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 40

Moving on to step 4:
The number 40 fits into 109 2 times, leaving a remainder of 29.
The number 2 becomes the next digit in our result. 
Result so far: 42.0
Deduct 80 from 109 and we're left with 29.
Grab the next digit (9) from the dividend, add it to 29, then carry on: 299 / 40

Moving on to step 5:
40 goes into 299 7 times with a remainder of 19.
The next digit of our result is 7. 
Result so far: 427.0
The remainder is 19 after subtracting 280 from 299.
Grab the next digit (6) from the dividend, add it to 19, then carry on: 196 / 40

Moving on to step 6:
When dividing 196 by 40, we get 4 with a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 4274.0
If we subtract 160 from 196, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
40 can be fit into 360 9 times, resulting in a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 4274.9
If we subtract 360 from 360, 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.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4274.9
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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4274.9
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 final result is 4274.9 with a remainder of 0.0.