136821 divided by 40 
We're looking to find how many times 40 goes into 136821.

Going ahead to step 1:
1 divided by 40 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 40

Step 2:
When dividing 13 by 40, we get 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 40

Let's proceed to step 3:
40 goes into 136 3 times with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 120 from 136, we get 16.
Grab the next digit (8) from the dividend, add it to 16, then carry on: 168 / 40

Step 4:
If we divide 168 by 40, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
Subtract 160 from 168 to get 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 40

On to step 5:
82 divided by 40 is 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 342.0
Subtracting 80 from 82 leaves us with 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 40

Step 6:
40 goes into 21 0 times with a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 3420.0
If we take 0 away from 21, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
40 goes into 210 5 times with a remainder of 10.
The next digit of our result is 5. 
Result so far: 3420.5
If we subtract 200 from 210, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 3420.52
If we subtract 80 from 100, we 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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 3420.525
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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3420.525
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3420.525
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.

The final outcome is 3420.525, with a leftover of 0.0.