We're dividing 185773 by 40 
We want to figure out the number of times 185773 can be divided by 40.

Let's proceed to step 1:
The number 40 fits into 1 0 times, leaving 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.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 40

Let's proceed to step 2:
40 can be fit into 18 0 times, resulting in a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 18 and we're left with 18.
Append the next digit (5) from the dividend to 18 and continue with: 185 / 40

Advancing to step 3:
The number 40 fits into 185 4 times, leaving a remainder of 25.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 160 away from 185, we end up with 25.
Fetch the next digit (7) from the dividend, attach it to 25 and continue: 257 / 40

On to step 4:
40 can be fit into 257 6 times, resulting in a remainder of 17.
The next digit of our result is 6. 
Result so far: 46.0
If we subtract 240 from 257, we get 17.
Fetch the next digit (7) from the dividend, attach it to 17 and continue: 177 / 40

Moving on to step 5:
40 goes into 177 4 times with a remainder of 17.
Write down 4 as next digit of the result. 
Result so far: 464.0
The remainder is 17 after subtracting 160 from 177.
Fetch the next digit (3) from the dividend, attach it to 17 and continue: 173 / 40

Step 6:
When dividing 173 by 40, we get 4 with a remainder of 13.
Use 4 as the next digit of our solution. 
Result so far: 4644.0
If we subtract 160 from 173, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 7:
When dividing 130 by 40, we get 3 with a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 4644.3
Subtract 120 from 130 to 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:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 4644.32
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.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4644.325
If we take 200 away from 200, 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.

Moving on to step 10:
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: 4644.325
The remainder is 0 after subtracting 0 from 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 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4644.325
Deduct 0 from 0 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.

After the division, we end up with 4644.325 and a remainder of 0.0.