Let's divide 142421 by 40
We want to figure out the number of times 142421 can be divided by 40.

Moving on to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 40

Moving on to step 2:
14 divided by 40 is 0 with a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Fetch the next digit (2) from the dividend, attach it to 14 and continue: 142 / 40

Let's proceed to step 3:
When dividing 142 by 40, we get 3 with a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 120 from 142, we get 22.
Include the next digit (4) from the dividend after 22, then repeat: 224 / 40

Step 4:
The number 40 fits into 224 5 times, leaving a remainder of 24.
Put 5 as the next digit of the answer. 
Result so far: 35.0
The remainder is 24 after subtracting 200 from 224.
Append the next digit (2) from the dividend to 24 and continue with: 242 / 40

Advancing to step 5:
242 divided by 40 is 6 with a remainder of 2.
The next digit of our result is 6. 
Result so far: 356.0
If we subtract 240 from 242, we get 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 40

Advancing to step 6:
If we divide 21 by 40, we get 0 and a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 3560.0
Subtracting 0 from 21 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 7:
40 goes into 210 5 times with a remainder of 10.
The next digit of our result is 5. 
Result so far: 3560.5
Deduct 200 from 210 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.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 3560.52
If we take 80 away from 100, we end up 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.

On to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3560.525
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3560.525
If we take 0 away from 0, 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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3560.525
Subtracting 0 from 0 leaves us 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.

In conclusion, the division gives 3560.525 with a balance of 0.0.