We're dividing 176685 by 40 
We want to figure out the number of times 176685 can be divided by 40.

On to step 1:
When dividing 1 by 40, 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 (7) from the dividend, attach it to 1 and continue: 17 / 40

Step 2:
40 goes into 17 0 times with a remainder of 17.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 17 to get 17.
Append the next digit (6) from the dividend to 17 and continue with: 176 / 40

Advancing to step 3:
The number 40 fits into 176 4 times, leaving a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 160 away from 176, we end up with 16.
Append the next digit (6) from the dividend to 16 and continue with: 166 / 40

On to step 4:
When dividing 166 by 40, we get 4 with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 44.0
Subtract 160 from 166 to get 6.
Bring next digit (8) of the dividend behind the 6 and repeat the process: 68 / 40

On to step 5:
68 divided by 40 is 1 with a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 441.0
If we subtract 40 from 68, we get 28.
Include the next digit (5) from the dividend after 28, then repeat: 285 / 40

Let's proceed to step 6:
40 can be fit into 285 7 times, resulting in a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 4417.0
Deduct 280 from 285 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 7:
50 divided by 40 is 1 with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 4417.1
Deduct 40 from 50 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 4417.12
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4417.125
If we take 200 away from 200, 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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4417.125
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4417.125
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.

Our division results in 4417.125 with a remaining 0.0.