Let's divide 173940 by 48
We're looking to find how many times 48 goes into 173940.

On to step 1:
1 divided by 48 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.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 48

On to step 2:
The number 48 fits into 17 0 times, leaving a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Bring next digit (3) of the dividend behind the 17 and repeat the process: 173 / 48

Moving on to step 3:
48 can be fit into 173 3 times, resulting in a remainder of 29.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 144 from 173 to get 29.
Include the next digit (9) from the dividend after 29, then repeat: 299 / 48

On to step 4:
When dividing 299 by 48, we get 6 with a remainder of 11.
Write down 6 as next digit of the result. 
Result so far: 36.0
If we take 288 away from 299, we end up with 11.
Append the next digit (4) from the dividend to 11 and continue with: 114 / 48

Advancing to step 5:
48 can be fit into 114 2 times, resulting in a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 362.0
Deduct 96 from 114 and we're left with 18.
Bring next digit (0) of the dividend behind the 18 and repeat the process: 180 / 48

Step 6:
If we divide 180 by 48, we get 3 and a remainder of 36.
Use 3 as the next digit of our solution. 
Result so far: 3623.0
Subtract 144 from 180 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 7:
360 divided by 48 is 7 with a remainder of 24.
Put 7 as the next digit of the answer. 
Result so far: 3623.7
Subtract 336 from 360 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 8:
240 divided by 48 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3623.75
If we take 240 away from 240, 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 9:
48 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 3623.75
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.

On to step 10:
48 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3623.75
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.

Our division results in 3623.75 with a remaining 0.0.