We look at the division of 115245 by 40 
We're looking to find how many times 40 goes into 115245.

Moving on to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 40

On to step 2:
When dividing 11 by 40, we get 0 with a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 11 to get 11.
Grab the next digit (5) from the dividend, add it to 11, then carry on: 115 / 40

Step 3:
If we divide 115 by 40, we get 2 and a remainder of 35.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 115, we end up with 35.
Include the next digit (2) from the dividend after 35, then repeat: 352 / 40

Let's proceed to step 4:
If we divide 352 by 40, we get 8 and a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 28.0
Subtract 320 from 352 to get 32.
Include the next digit (4) from the dividend after 32, then repeat: 324 / 40

Let's proceed to step 5:
If we divide 324 by 40, we get 8 and a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 288.0
If we take 320 away from 324, we end up with 4.
Append the next digit (5) from the dividend to 4 and continue with: 45 / 40

Advancing to step 6:
If we divide 45 by 40, we get 1 and a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 2881.0
If we take 40 away from 45, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 7:
If we divide 50 by 40, we get 1 and a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 2881.1
Deduct 40 from 50 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.

Step 8:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2881.12
Subtract 80 from 100 to 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2881.125
If we subtract 200 from 200, 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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2881.125
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2881.125
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.

In conclusion, the division gives 2881.125 with a balance of 0.0.