We're dividing 181094 by 40 
Let's see how many times 40 fits into 181094.

Let's proceed 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
If we subtract 0 from 1, we get 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 40

Going ahead to step 2:
When dividing 18 by 40, we get 0 with a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 18, we end up with 18.
Fetch the next digit (1) from the dividend, attach it to 18 and continue: 181 / 40

Step 3:
The number 40 fits into 181 4 times, leaving a remainder of 21.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 160 away from 181, we end up with 21.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 40

Going ahead to step 4:
The number 40 fits into 210 5 times, leaving a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 45.0
If we take 200 away from 210, we end up with 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 40

Advancing to step 5:
109 divided by 40 is 2 with a remainder of 29.
Record the quotient 2 as the next digit in the result. 
Result so far: 452.0
If we take 80 away from 109, we end up with 29.
Grab the next digit (4) from the dividend, add it to 29, then carry on: 294 / 40

Let's proceed to step 6:
The number 40 fits into 294 7 times, leaving a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 4527.0
Subtract 280 from 294 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.

Step 7:
When dividing 140 by 40, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 4527.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4527.35
Subtracting 200 from 200 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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4527.35
Subtract 0 from 0 to 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.

Let's proceed 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: 4527.35
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.

In conclusion, the division gives 4527.35 with a balance of 0.0.