We divide 171682 by 40
We want to divide 171682 by 40.

Step 1:
1 divided by 40 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

On to step 2:
40 goes into 17 0 times with a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 40

Step 3:
171 divided by 40 is 4 with a remainder of 11.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 160 from 171 to get 11.
Append the next digit (6) from the dividend to 11 and continue with: 116 / 40

Step 4:
40 can be fit into 116 2 times, resulting in a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 42.0
Subtract 80 from 116 to get 36.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 40

Step 5:
When dividing 368 by 40, we get 9 with a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 429.0
Subtract 360 from 368 to get 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Advancing to step 6:
40 goes into 82 2 times with a remainder of 2.
Record the quotient 2 as the next digit in the result. 
Result so far: 4292.0
Deduct 80 from 82 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 7:
40 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 4292.0
Subtracting 0 from 20 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.

Going ahead to step 8:
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: 4292.05
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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4292.05
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4292.05
If we subtract 0 from 0, 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.

The final outcome is 4292.05, with a leftover of 0.0.