We divide 231846 by 40
We're looking to find how many times 40 goes into 231846.

Advancing to step 1:
2 divided by 40 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 40

Advancing to step 2:
40 can be fit into 23 0 times, resulting in a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Include the next digit (1) from the dividend after 23, then repeat: 231 / 40

On to step 3:
The number 40 fits into 231 5 times, leaving a remainder of 31.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 200 away from 231, we end up with 31.
Bring next digit (8) of the dividend behind the 31 and repeat the process: 318 / 40

Let's proceed to step 4:
318 divided by 40 is 7 with a remainder of 38.
Record the quotient 7 as the next digit in the result. 
Result so far: 57.0
If we subtract 280 from 318, we get 38.
Take the next digit (4) from the dividend and append it to 38, then repeat: 384 / 40

Moving on to step 5:
40 can be fit into 384 9 times, resulting in a remainder of 24.
Put 9 as the next digit of the answer. 
Result so far: 579.0
If we subtract 360 from 384, we get 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 40

Advancing to step 6:
246 divided by 40 is 6 with a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 5796.0
If we subtract 240 from 246, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 7:
The number 40 fits into 60 1 times, leaving a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 5796.1
Subtract 40 from 60 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.

Step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5796.15
Subtract 200 from 200 to 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.

Step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5796.15
Subtract 0 from 0 to 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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5796.15
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.

The final result is 5796.15 with a remainder of 0.0.