We're dividing 135823 by 40 
We want to figure out the number of times 135823 can be divided by 40.

On to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

On to step 2:
13 divided by 40 is 0 with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Include the next digit (5) from the dividend after 13, then repeat: 135 / 40

Moving on to step 3:
When dividing 135 by 40, we get 3 with a remainder of 15.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 120 from 135 leaves us with 15.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 40

On to step 4:
40 goes into 158 3 times with a remainder of 38.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
Subtract 120 from 158 to get 38.
Include the next digit (2) from the dividend after 38, then repeat: 382 / 40

Step 5:
382 divided by 40 is 9 with a remainder of 22.
Record the quotient 9 as the next digit in the result. 
Result so far: 339.0
If we subtract 360 from 382, we get 22.
Take the next digit (3) from the dividend and append it to 22, then repeat: 223 / 40

Step 6:
40 can be fit into 223 5 times, resulting in a remainder of 23.
Record the quotient 5 as the next digit in the result. 
Result so far: 3395.0
Subtracting 200 from 223 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
230 divided by 40 is 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 3395.5
Subtract 200 from 230 to 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.

Advancing to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 3395.57
If we subtract 280 from 300, we 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.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 3395.575
If we subtract 200 from 200, 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 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3395.575
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3395.575
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.

After the division, we end up with 3395.575 and a remainder of 0.0.