132665 ÷ 40 
We want to figure out the number of times 132665 can be divided by 40.

Going ahead to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Going ahead to step 2:
13 divided by 40 is 0 with a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 40

Step 3:
When dividing 132 by 40, we get 3 with a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 120 from 132 to get 12.
Grab the next digit (6) from the dividend, add it to 12, then carry on: 126 / 40

On to step 4:
126 divided by 40 is 3 with a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 33.0
If we take 120 away from 126, we end up with 6.
Take the next digit (6) from the dividend and append it to 6, then repeat: 66 / 40

Moving on to step 5:
When dividing 66 by 40, we get 1 with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 331.0
Subtracting 40 from 66 leaves us with 26.
Include the next digit (5) from the dividend after 26, then repeat: 265 / 40

On to step 6:
If we divide 265 by 40, we get 6 and a remainder of 25.
The next digit of our result is 6. 
Result so far: 3316.0
If we take 240 away from 265, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 7:
When dividing 250 by 40, we get 6 with a remainder of 10.
The next digit of our result is 6. 
Result so far: 3316.6
If we take 240 away from 250, we end up 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.

Step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 3316.62
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.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 3316.625
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3316.625
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3316.625
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.

The final result is 3316.625 with a remainder of 0.0.