140196 ÷ 45 
We want to figure out the number of times 140196 can be divided by 45.

Step 1:
When dividing 1 by 45, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 45

Let's proceed to step 2:
14 divided by 45 is 0 with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 45

On to step 3:
The number 45 fits into 140 3 times, leaving a remainder of 5.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 135 from 140, we get 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 45

Moving on to step 4:
45 can be fit into 51 1 times, resulting in a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 31.0
Subtracting 45 from 51 leaves us with 6.
Bring next digit (9) of the dividend behind the 6 and repeat the process: 69 / 45

Step 5:
If we divide 69 by 45, we get 1 and a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 311.0
If we take 45 away from 69, we end up with 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 45

Step 6:
When dividing 246 by 45, we get 5 with a remainder of 21.
Use 5 as the next digit of our solution. 
Result so far: 3115.0
Subtracting 225 from 246 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
When dividing 210 by 45, we get 4 with a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 3115.4
Deduct 180 from 210 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 45, we get 6 with a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 3115.46
The remainder is 30 after subtracting 270 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 9:
300 divided by 45 is 6 with a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 3115.466
Subtracting 270 from 300 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final result is 3115.466 with a remainder of 0.003.