We look at the division of 177475 by 40 
We want to divide 177475 by 40.

Advancing 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
If we take 0 away from 1, we end up with 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 40

Step 2:
The number 40 fits into 17 0 times, leaving a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 17, we get 17.
Take the next digit (7) from the dividend and append it to 17, then repeat: 177 / 40

Step 3:
If we divide 177 by 40, we get 4 and a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 17 after subtracting 160 from 177.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 40

Step 4:
When dividing 174 by 40, we get 4 with a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 44.0
If we subtract 160 from 174, we get 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 40

Going ahead to step 5:
When dividing 147 by 40, we get 3 with a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 443.0
Subtract 120 from 147 to get 27.
Append the next digit (5) from the dividend to 27 and continue with: 275 / 40

Step 6:
40 can be fit into 275 6 times, resulting in a remainder of 35.
The next digit of our result is 6. 
Result so far: 4436.0
Subtracting 240 from 275 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
The number 40 fits into 350 8 times, leaving a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 4436.8
Subtract 320 from 350 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 4436.87
Subtract 280 from 300 to 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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4436.875
Subtracting 200 from 200 leaves us 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 4436.875
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4436.875
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.

The quotient of the division is 4436.875, and the remainder is 0.0.