We divide 177440 by 40
We're looking to find how many times 40 goes into 177440.

Going ahead to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 40

Let's proceed to step 2:
If we divide 17 by 40, we get 0 and a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 17 to get 17.
Grab the next digit (7) from the dividend, add it to 17, then carry on: 177 / 40

Step 3:
40 can be fit into 177 4 times, resulting in a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 160 away from 177, we end up with 17.
Append the next digit (4) from the dividend to 17 and continue with: 174 / 40

Moving on to step 4:
The number 40 fits into 174 4 times, leaving a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 44.0
Subtracting 160 from 174 leaves us with 14.
Include the next digit (4) from the dividend after 14, then repeat: 144 / 40

Moving on to step 5:
40 can be fit into 144 3 times, resulting in a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 443.0
Subtract 120 from 144 to get 24.
Fetch the next digit (0) from the dividend, attach it to 24 and continue: 240 / 40

Going ahead to step 6:
40 goes into 240 6 times with a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 4436.0
The remainder is 0 after subtracting 240 from 240.
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 7:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4436.0
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.

Moving on to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4436.0
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.

The final outcome is 4436.0, with a leftover of 0.0.