Let's divide 76174 by 40
Let's see how many times 40 fits into 76174.

Step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 40

Let's proceed to step 2:
76 divided by 40 is 1 with a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 36 after subtracting 40 from 76.
Grab the next digit (1) from the dividend, add it to 36, then carry on: 361 / 40

Going ahead to step 3:
The number 40 fits into 361 9 times, leaving a remainder of 1.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Subtracting 360 from 361 leaves us with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Advancing to step 4:
17 divided by 40 is 0 with a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 190.0
Subtracting 0 from 17 leaves us with 17.
Take the next digit (4) from the dividend and append it to 17, then repeat: 174 / 40

Going ahead to step 5:
When dividing 174 by 40, we get 4 with a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 1904.0
If we take 160 away from 174, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 6:
The number 40 fits into 140 3 times, leaving a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 1904.3
Deduct 120 from 140 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 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1904.35
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.

Let's proceed to step 8:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1904.35
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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1904.35
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.

The final result is 1904.35 with a remainder of 0.0.