130754 ÷ 40 
We want to divide 130754 by 40.

Step 1:
40 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 40

On to step 2:
When dividing 13 by 40, we get 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Bring next digit (0) of the dividend behind the 13 and repeat the process: 130 / 40

Advancing to step 3:
40 can be fit into 130 3 times, resulting in a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 120 away from 130, we end up with 10.
Grab the next digit (7) from the dividend, add it to 10, then carry on: 107 / 40

Going ahead to step 4:
40 can be fit into 107 2 times, resulting in a remainder of 27.
Write down 2 as next digit of the result. 
Result so far: 32.0
If we take 80 away from 107, we end up with 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 40

Let's proceed to step 5:
The number 40 fits into 275 6 times, leaving a remainder of 35.
Use 6 as the next digit of our solution. 
Result so far: 326.0
If we take 240 away from 275, we end up with 35.
Fetch the next digit (4) from the dividend, attach it to 35 and continue: 354 / 40

Advancing to step 6:
354 divided by 40 is 8 with a remainder of 34.
The number 8 becomes the next digit in our result. 
Result so far: 3268.0
Subtract 320 from 354 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
40 goes into 340 8 times with a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 3268.8
If we subtract 320 from 340, 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.

Advancing to step 8:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 3268.85
The remainder is 0 after subtracting 200 from 200.
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 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3268.85
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3268.85
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.

After the division, we end up with 3268.85 and a remainder of 0.0.