165960 divided by 40 
Our goal is to divide 165960 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
Deduct 0 from 1 and we're left with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 40

Let's proceed to step 2:
40 goes into 16 0 times with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Take the next digit (5) from the dividend and append it to 16, then repeat: 165 / 40

Let's proceed to step 3:
If we divide 165 by 40, we get 4 and a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 160 away from 165, we end up with 5.
Include the next digit (9) from the dividend after 5, then repeat: 59 / 40

Let's proceed to step 4:
40 goes into 59 1 times with a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 41.0
If we subtract 40 from 59, we get 19.
Grab the next digit (6) from the dividend, add it to 19, then carry on: 196 / 40

Step 5:
When dividing 196 by 40, we get 4 with a remainder of 36.
Use 4 as the next digit of our solution. 
Result so far: 414.0
If we subtract 160 from 196, we get 36.
Include the next digit (0) from the dividend after 36, then repeat: 360 / 40

Step 6:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 4149.0
Deduct 360 from 360 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.

Moving on to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4149.0
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.

Let's proceed to step 8:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4149.0
If we subtract 0 from 0, 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.

In conclusion, the division gives 4149.0 with a balance of 0.0.