We're dividing 178051 by 40 
We're looking to find how many times 40 goes into 178051.

On to step 1:
40 can be fit into 1 0 times, resulting in 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.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 40

Going ahead to step 2:
If we divide 17 by 40, we get 0 and a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 40

Advancing to step 3:
40 goes into 178 4 times with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 160 from 178 to get 18.
Fetch the next digit (0) from the dividend, attach it to 18 and continue: 180 / 40

Going ahead to step 4:
180 divided by 40 is 4 with a remainder of 20.
The next digit of our result is 4. 
Result so far: 44.0
Subtract 160 from 180 to get 20.
Bring next digit (5) of the dividend behind the 20 and repeat the process: 205 / 40

Let's proceed to step 5:
40 can be fit into 205 5 times, resulting in a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 445.0
If we subtract 200 from 205, we get 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 40

On to step 6:
If we divide 51 by 40, we get 1 and a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 4451.0
If we subtract 40 from 51, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 7:
When dividing 110 by 40, we get 2 with a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 4451.2
If we subtract 80 from 110, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 4451.27
Subtract 280 from 300 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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4451.275
Subtract 200 from 200 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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4451.275
If we subtract 0 from 0, we 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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4451.275
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.

The final outcome is 4451.275, with a leftover of 0.0.