We divide 132157 by 40
Our goal is to divide 132157 by 40.

Moving on to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

Step 2:
40 can be fit into 13 0 times, resulting in a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 40

Going ahead to step 3:
When dividing 132 by 40, we get 3 with a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 120 away from 132, we end up with 12.
Take the next digit (1) from the dividend and append it to 12, then repeat: 121 / 40

On to step 4:
The number 40 fits into 121 3 times, leaving a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 33.0
The remainder is 1 after subtracting 120 from 121.
Take the next digit (5) from the dividend and append it to 1, then repeat: 15 / 40

Advancing to step 5:
The number 40 fits into 15 0 times, leaving a remainder of 15.
The next digit of our result is 0. 
Result so far: 330.0
If we subtract 0 from 15, we get 15.
Bring next digit (7) of the dividend behind the 15 and repeat the process: 157 / 40

Going ahead to step 6:
40 goes into 157 3 times with a remainder of 37.
The number 3 becomes the next digit in our result. 
Result so far: 3303.0
Subtracting 120 from 157 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 7:
370 divided by 40 is 9 with a remainder of 10.
The next digit of our result is 9. 
Result so far: 3303.9
Deduct 360 from 370 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 3303.92
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.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 3303.925
The remainder is 0 after subtracting 200 from 200.
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3303.925
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.

Step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3303.925
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 3303.925, with a leftover of 0.0.