We divide 110872 by 40
Let's see how many times 40 fits into 110872.

Going ahead to step 1:
1 divided by 40 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (1) from the dividend to 1 and continue with: 11 / 40

Step 2:
40 goes into 11 0 times with a remainder of 11.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 11, we get 11.
Append the next digit (0) from the dividend to 11 and continue with: 110 / 40

Let's proceed to step 3:
If we divide 110 by 40, we get 2 and a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 80 from 110 leaves us with 30.
Take the next digit (8) from the dividend and append it to 30, then repeat: 308 / 40

Let's proceed to step 4:
40 goes into 308 7 times with a remainder of 28.
The next digit of our result is 7. 
Result so far: 27.0
Deduct 280 from 308 and we're left with 28.
Fetch the next digit (7) from the dividend, attach it to 28 and continue: 287 / 40

On to step 5:
When dividing 287 by 40, we get 7 with a remainder of 7.
Use 7 as the next digit of our solution. 
Result so far: 277.0
If we take 280 away from 287, we end up with 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 40

Let's proceed to step 6:
72 divided by 40 is 1 with a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 2771.0
If we subtract 40 from 72, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
The number 40 fits into 320 8 times, leaving a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 2771.8
If we take 320 away from 320, 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 8:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2771.8
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 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2771.8
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 2771.8 and a remainder of 0.0.