We look at the division of 40670161 by 40 
Our goal is to divide 40670161 by 40.

Moving on to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 40

Step 2:
The number 40 fits into 40 1 times, leaving a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 0 after subtracting 40 from 40.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 40

Let's proceed to step 3:
If we divide 6 by 40, we get 0 and a remainder of 6.
The next digit of our result is 0. 
Result so far: 10.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 40

Step 4:
The number 40 fits into 67 1 times, leaving a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 101.0
Subtracting 40 from 67 leaves us with 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 40

Moving on to step 5:
40 goes into 270 6 times with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 1016.0
If we take 240 away from 270, we end up with 30.
Include the next digit (1) from the dividend after 30, then repeat: 301 / 40

Step 6:
When dividing 301 by 40, we get 7 with a remainder of 21.
The number 7 becomes the next digit in our result. 
Result so far: 10167.0
If we subtract 280 from 301, we get 21.
Grab the next digit (6) from the dividend, add it to 21, then carry on: 216 / 40

Let's proceed to step 7:
When dividing 216 by 40, we get 5 with a remainder of 16.
The next digit of our result is 5. 
Result so far: 101675.0
The remainder is 16 after subtracting 200 from 216.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 40

Step 8:
40 can be fit into 161 4 times, resulting in a remainder of 1.
Write down 4 as next digit of the result. 
Result so far: 1016754.0
If we take 160 away from 161, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 9:
40 goes into 10 0 times with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 1016754.0
If we subtract 0 from 10, we get 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 10:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 1016754.02
Deduct 80 from 100 and we're left with 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 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1016754.025
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.

Going ahead to step 12:
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: 1016754.025
Deduct 0 from 0 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.

Going ahead to step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 1016754.025
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.

After the division, we end up with 1016754.025 and a remainder of 0.0.