We divide 68196 by 40
We're looking to find how many times 40 goes into 68196.

Step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 40

On to step 2:
If we divide 68 by 40, we get 1 and a remainder of 28.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 28 after subtracting 40 from 68.
Include the next digit (1) from the dividend after 28, then repeat: 281 / 40

Moving on to step 3:
The number 40 fits into 281 7 times, leaving a remainder of 1.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 280 from 281 leaves us with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 40

Let's proceed to step 4:
The number 40 fits into 19 0 times, leaving a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 170.0
If we take 0 away from 19, we end up with 19.
Take the next digit (6) from the dividend and append it to 19, then repeat: 196 / 40

On to step 5:
40 can be fit into 196 4 times, resulting in a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 1704.0
The remainder is 36 after subtracting 160 from 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 6:
40 goes into 360 9 times with a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 1704.9
If we take 360 away from 360, 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.

Step 7:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1704.9
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.

Let's proceed to step 8:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1704.9
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.

In conclusion, the division gives 1704.9 with a balance of 0.0.