165170 ÷ 40 
Let's see how many times 40 fits into 165170.

Step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 40

Going ahead to step 2:
40 can be fit into 16 0 times, resulting in a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 16 to get 16.
Include the next digit (5) from the dividend after 16, then repeat: 165 / 40

Moving on to step 3:
When dividing 165 by 40, we get 4 with a remainder of 5.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we subtract 160 from 165, we get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 40

Let's proceed to step 4:
51 divided by 40 is 1 with a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 41.0
The remainder is 11 after subtracting 40 from 51.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 40

Moving on to step 5:
The number 40 fits into 117 2 times, leaving a remainder of 37.
Write down 2 as next digit of the result. 
Result so far: 412.0
Subtracting 80 from 117 leaves us with 37.
Grab the next digit (0) from the dividend, add it to 37, then carry on: 370 / 40

Going ahead to step 6:
40 goes into 370 9 times with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 4129.0
The remainder is 10 after subtracting 360 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 4129.2
Subtract 80 from 100 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 4129.25
Subtract 200 from 200 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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4129.25
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4129.25
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.

Our division results in 4129.25 with a remaining 0.0.