40166 ÷ 28 
Our goal is to divide 40166 by 28.

Going ahead to step 1:
28 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 28

On to step 2:
28 can be fit into 40 1 times, resulting in a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 28 from 40 leaves us with 12.
Append the next digit (1) from the dividend to 12 and continue with: 121 / 28

Going ahead to step 3:
121 divided by 28 is 4 with a remainder of 9.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Subtracting 112 from 121 leaves us with 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 28

Let's proceed to step 4:
28 goes into 96 3 times with a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 143.0
Subtract 84 from 96 to get 12.
Append the next digit (6) from the dividend to 12 and continue with: 126 / 28

Let's proceed to step 5:
126 divided by 28 is 4 with a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 1434.0
If we take 112 away from 126, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 6:
28 can be fit into 140 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1434.5
Subtract 140 from 140 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 7:
28 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1434.5
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.

Let's proceed to step 8:
0 divided by 28 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1434.5
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.

After the division, we end up with 1434.5 and a remainder of 0.0.