We're dividing 163117 by 40 
Our goal is to divide 163117 by 40.

Step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 40

Advancing to step 2:
16 divided by 40 is 0 with a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Fetch the next digit (3) from the dividend, attach it to 16 and continue: 163 / 40

Step 3:
When dividing 163 by 40, we get 4 with a remainder of 3.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 160 from 163, we get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

Going ahead to step 4:
The number 40 fits into 31 0 times, leaving a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
Deduct 0 from 31 and we're left with 31.
Take the next digit (1) from the dividend and append it to 31, then repeat: 311 / 40

Step 5:
311 divided by 40 is 7 with a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 407.0
Deduct 280 from 311 and we're left with 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 40

On to step 6:
If we divide 317 by 40, we get 7 and a remainder of 37.
Use 7 as the next digit of our solution. 
Result so far: 4077.0
If we subtract 280 from 317, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 7:
If we divide 370 by 40, we get 9 and a remainder of 10.
Put 9 as the next digit of the answer. 
Result so far: 4077.9
If we take 360 away from 370, we end up 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.

On to step 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 4077.92
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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4077.925
Subtracting 200 from 200 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.

Let's proceed 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: 4077.925
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4077.925
Subtract 0 from 0 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.

The final outcome is 4077.925, with a leftover of 0.0.