We're dividing 156825 by 40 
We want to figure out the number of times 156825 can be divided by 40.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 40

On to step 2:
When dividing 15 by 40, we get 0 with a remainder of 15.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 15 to get 15.
Grab the next digit (6) from the dividend, add it to 15, then carry on: 156 / 40

Step 3:
The number 40 fits into 156 3 times, leaving a remainder of 36.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 120 from 156 to get 36.
Fetch the next digit (8) from the dividend, attach it to 36 and continue: 368 / 40

Let's proceed to step 4:
The number 40 fits into 368 9 times, leaving a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 39.0
Deduct 360 from 368 and we're left with 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 40

On to step 5:
40 can be fit into 82 2 times, resulting in a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 392.0
Deduct 80 from 82 and we're left with 2.
Fetch the next digit (5) from the dividend, attach it to 2 and continue: 25 / 40

Step 6:
When dividing 25 by 40, we get 0 with a remainder of 25.
Put 0 as the next digit of the answer. 
Result so far: 3920.0
Deduct 0 from 25 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 7:
40 goes into 250 6 times with a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 3920.6
If we take 240 away from 250, 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.

Advancing to step 8:
100 divided by 40 is 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 3920.62
Deduct 80 from 100 and we're left 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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 3920.625
Subtract 200 from 200 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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3920.625
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 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3920.625
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.

In conclusion, the division gives 3920.625 with a balance of 0.0.