152785 ÷ 40 
We're looking to find how many times 40 goes into 152785.

On 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
Deduct 0 from 1 and we're left with 1.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 40

Let's proceed to step 2:
15 divided by 40 is 0 with a remainder of 15.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 15, we end up with 15.
Grab the next digit (2) from the dividend, add it to 15, then carry on: 152 / 40

Step 3:
40 goes into 152 3 times with a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 120 from 152 leaves us with 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 40

Moving on to step 4:
The number 40 fits into 327 8 times, leaving a remainder of 7.
Record the quotient 8 as the next digit in the result. 
Result so far: 38.0
The remainder is 7 after subtracting 320 from 327.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

Step 5:
If we divide 78 by 40, we get 1 and a remainder of 38.
Use 1 as the next digit of our solution. 
Result so far: 381.0
Subtract 40 from 78 to get 38.
Bring next digit (5) of the dividend behind the 38 and repeat the process: 385 / 40

Step 6:
40 goes into 385 9 times with a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 3819.0
Subtracting 360 from 385 leaves us 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.

Moving on to step 7:
250 divided by 40 is 6 with a remainder of 10.
The number 6 becomes the next digit in our result. 
Result so far: 3819.6
Deduct 240 from 250 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.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 3819.62
If we subtract 80 from 100, we 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3819.625
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3819.625
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3819.625
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.

The quotient of the division is 3819.625, and the remainder is 0.0.