We divide 148966 by 40
Let's see how many times 40 fits into 148966.

Advancing to step 1:
40 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 40

Moving on to step 2:
40 can be fit into 14 0 times, resulting in a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 14 to get 14.
Include the next digit (8) from the dividend after 14, then repeat: 148 / 40

Step 3:
148 divided by 40 is 3 with a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 120 from 148 to get 28.
Bring next digit (9) of the dividend behind the 28 and repeat the process: 289 / 40

Step 4:
The number 40 fits into 289 7 times, leaving a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 37.0
If we subtract 280 from 289, we get 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 40

Let's proceed to step 5:
If we divide 96 by 40, we get 2 and a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 372.0
The remainder is 16 after subtracting 80 from 96.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 40

Going ahead to step 6:
40 can be fit into 166 4 times, resulting in a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 3724.0
Deduct 160 from 166 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
40 goes into 60 1 times with a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 3724.1
Deduct 40 from 60 and we're left 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.

On to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3724.15
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3724.15
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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3724.15
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 3724.15 with a remainder of 0.0.