Let's divide 170359 by 40
We want to divide 170359 by 40.

Step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 40

Moving on to step 2:
If we divide 17 by 40, we get 0 and a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 17, we end up with 17.
Grab the next digit (0) from the dividend, add it to 17, then carry on: 170 / 40

Step 3:
170 divided by 40 is 4 with a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 160 away from 170, we end up with 10.
Fetch the next digit (3) from the dividend, attach it to 10 and continue: 103 / 40

Step 4:
If we divide 103 by 40, we get 2 and a remainder of 23.
Record the quotient 2 as the next digit in the result. 
Result so far: 42.0
The remainder is 23 after subtracting 80 from 103.
Fetch the next digit (5) from the dividend, attach it to 23 and continue: 235 / 40

Step 5:
235 divided by 40 is 5 with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 425.0
Deduct 200 from 235 and we're left with 35.
Grab the next digit (9) from the dividend, add it to 35, then carry on: 359 / 40

Step 6:
When dividing 359 by 40, we get 8 with a remainder of 39.
Record the quotient 8 as the next digit in the result. 
Result so far: 4258.0
Subtracting 320 from 359 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
The number 40 fits into 390 9 times, leaving a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 4258.9
If we take 360 away from 390, 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:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 4258.97
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4258.975
If we subtract 200 from 200, 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4258.975
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4258.975
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.

In conclusion, the division gives 4258.975 with a balance of 0.0.