We're dividing 178158 by 40 
We're looking to find how many times 40 goes into 178158.

Going ahead to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

On to step 2:
17 divided by 40 is 0 with a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Fetch the next digit (8) from the dividend, attach it to 17 and continue: 178 / 40

Moving on to step 3:
The number 40 fits into 178 4 times, leaving a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 160 away from 178, we end up with 18.
Grab the next digit (1) from the dividend, add it to 18, then carry on: 181 / 40

Let's proceed to step 4:
When dividing 181 by 40, we get 4 with a remainder of 21.
Put 4 as the next digit of the answer. 
Result so far: 44.0
The remainder is 21 after subtracting 160 from 181.
Append the next digit (5) from the dividend to 21 and continue with: 215 / 40

Moving on to step 5:
The number 40 fits into 215 5 times, leaving a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 445.0
Deduct 200 from 215 and we're left with 15.
Fetch the next digit (8) from the dividend, attach it to 15 and continue: 158 / 40

Going ahead to step 6:
40 can be fit into 158 3 times, resulting in a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 4453.0
Subtracting 120 from 158 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
40 can be fit into 380 9 times, resulting in a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 4453.9
If we subtract 360 from 380, 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.

Let's proceed to step 8:
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: 4453.95
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.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4453.95
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4453.95
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.

Our division results in 4453.95 with a remaining 0.0.