146359 ÷ 40 
Our goal is to divide 146359 by 40.

Step 1:
1 divided by 40 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 40

Let's proceed to step 2:
When dividing 14 by 40, we get 0 with a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Take the next digit (6) from the dividend and append it to 14, then repeat: 146 / 40

On to step 3:
40 goes into 146 3 times with a remainder of 26.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 120 from 146 to get 26.
Take the next digit (3) from the dividend and append it to 26, then repeat: 263 / 40

Going ahead to step 4:
The number 40 fits into 263 6 times, leaving a remainder of 23.
Use 6 as the next digit of our solution. 
Result so far: 36.0
Subtracting 240 from 263 leaves us with 23.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 40

Let's proceed to step 5:
When dividing 235 by 40, we get 5 with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 365.0
Subtract 200 from 235 to get 35.
Take the next digit (9) from the dividend and append it to 35, then repeat: 359 / 40

Let's proceed to step 6:
40 can be fit into 359 8 times, resulting in a remainder of 39.
The number 8 becomes the next digit in our result. 
Result so far: 3658.0
If we take 320 away from 359, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 3658.9
Subtracting 360 from 390 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 goes into 300 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 3658.97
If we take 280 away from 300, we end up 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.

Let's proceed to step 9:
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: 3658.975
If we take 200 away from 200, 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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3658.975
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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3658.975
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.

In conclusion, the division gives 3658.975 with a balance of 0.0.