We're dividing 181055 by 40 
Our goal is to divide 181055 by 40.

Moving on to step 1:
1 divided by 40 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 40

Advancing to step 2:
If we divide 18 by 40, we get 0 and a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 18, we end up with 18.
Take the next digit (1) from the dividend and append it to 18, then repeat: 181 / 40

Moving on to step 3:
40 can be fit into 181 4 times, resulting in a remainder of 21.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 160 from 181 and we're left with 21.
Bring next digit (0) of the dividend behind the 21 and repeat the process: 210 / 40

Going ahead to step 4:
The number 40 fits into 210 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 45.0
Deduct 200 from 210 and we're left with 10.
Bring next digit (5) of the dividend behind the 10 and repeat the process: 105 / 40

Let's proceed to step 5:
The number 40 fits into 105 2 times, leaving a remainder of 25.
Write down 2 as next digit of the result. 
Result so far: 452.0
Deduct 80 from 105 and we're left with 25.
Include the next digit (5) from the dividend after 25, then repeat: 255 / 40

Going ahead to step 6:
255 divided by 40 is 6 with a remainder of 15.
Record the quotient 6 as the next digit in the result. 
Result so far: 4526.0
Subtract 240 from 255 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
If we divide 150 by 40, we get 3 and a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 4526.3
If we subtract 120 from 150, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 goes into 300 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 4526.37
Subtracting 280 from 300 leaves us 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.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 4526.375
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4526.375
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4526.375
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 4526.375 with a balance of 0.0.