We're dividing 145854 by 40 
We want to figure out the number of times 145854 can be divided by 40.

Let's proceed to step 1:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 40

Going ahead to step 2:
14 divided by 40 is 0 with a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 14, we end up with 14.
Fetch the next digit (5) from the dividend, attach it to 14 and continue: 145 / 40

Moving on to step 3:
145 divided by 40 is 3 with a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 120 from 145 leaves us with 25.
Grab the next digit (8) from the dividend, add it to 25, then carry on: 258 / 40

Going ahead to step 4:
40 can be fit into 258 6 times, resulting in a remainder of 18.
Put 6 as the next digit of the answer. 
Result so far: 36.0
Deduct 240 from 258 and we're left with 18.
Append the next digit (5) from the dividend to 18 and continue with: 185 / 40

Advancing to step 5:
The number 40 fits into 185 4 times, leaving a remainder of 25.
The number 4 becomes the next digit in our result. 
Result so far: 364.0
Deduct 160 from 185 and we're left with 25.
Append the next digit (4) from the dividend to 25 and continue with: 254 / 40

Advancing to step 6:
The number 40 fits into 254 6 times, leaving a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 3646.0
Subtract 240 from 254 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
40 goes into 140 3 times with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 3646.3
Subtract 120 from 140 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 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 3646.35
Deduct 200 from 200 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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3646.35
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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 3646.35
Subtracting 0 from 0 leaves us 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.

In conclusion, the division gives 3646.35 with a balance of 0.0.