Let's divide 172831 by 40
Our goal is to divide 172831 by 40.

Going ahead to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Advancing to step 2:
17 divided by 40 is 0 with a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Fetch the next digit (2) from the dividend, attach it to 17 and continue: 172 / 40

Moving on to step 3:
40 can be fit into 172 4 times, resulting in a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 160 from 172 leaves us with 12.
Take the next digit (8) from the dividend and append it to 12, then repeat: 128 / 40

Let's proceed to step 4:
When dividing 128 by 40, we get 3 with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 43.0
Subtract 120 from 128 to get 8.
Take the next digit (3) from the dividend and append it to 8, then repeat: 83 / 40

Step 5:
40 goes into 83 2 times with a remainder of 3.
Put 2 as the next digit of the answer. 
Result so far: 432.0
Subtract 80 from 83 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

Going ahead to step 6:
When dividing 31 by 40, we get 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 4320.0
If we take 0 away from 31, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 7:
The number 40 fits into 310 7 times, leaving a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 4320.7
If we take 280 away from 310, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 4320.77
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 4320.77 with a remaining 0.02.