We divide 143540 by 40
Our goal is to divide 143540 by 40.

On to step 1:
40 can be fit into 1 0 times, resulting in 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 (4) from the dividend, add it to 1, then carry on: 14 / 40

Let's proceed to step 2:
40 can be fit into 14 0 times, resulting in a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 14 to get 14.
Take the next digit (3) from the dividend and append it to 14, then repeat: 143 / 40

Step 3:
The number 40 fits into 143 3 times, leaving a remainder of 23.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 120 from 143 leaves us with 23.
Fetch the next digit (5) from the dividend, attach it to 23 and continue: 235 / 40

Moving on to step 4:
The number 40 fits into 235 5 times, leaving a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 35.0
The remainder is 35 after subtracting 200 from 235.
Take the next digit (4) from the dividend and append it to 35, then repeat: 354 / 40

On to step 5:
40 can be fit into 354 8 times, resulting in a remainder of 34.
Use 8 as the next digit of our solution. 
Result so far: 358.0
Subtracting 320 from 354 leaves us with 34.
Take the next digit (0) from the dividend and append it to 34, then repeat: 340 / 40

Moving on to step 6:
If we divide 340 by 40, we get 8 and a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 3588.0
Subtract 320 from 340 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.

Going ahead to step 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 3588.5
Subtracting 200 from 200 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.

Let's proceed to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3588.5
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.

Going ahead to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3588.5
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 3588.5 with a remainder of 0.0.