We're dividing 167544 by 40 
Let's see how many times 40 fits into 167544.

Step 1:
40 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 40

Step 2:
40 goes into 16 0 times with a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 40

Step 3:
If we divide 167 by 40, we get 4 and a remainder of 7.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 7 after subtracting 160 from 167.
Grab the next digit (5) from the dividend, add it to 7, then carry on: 75 / 40

Moving on to step 4:
40 goes into 75 1 times with a remainder of 35.
The number 1 becomes the next digit in our result. 
Result so far: 41.0
Subtracting 40 from 75 leaves us with 35.
Take the next digit (4) from the dividend and append it to 35, then repeat: 354 / 40

Advancing to step 5:
When dividing 354 by 40, we get 8 with a remainder of 34.
Use 8 as the next digit of our solution. 
Result so far: 418.0
If we take 320 away from 354, we end up with 34.
Grab the next digit (4) from the dividend, add it to 34, then carry on: 344 / 40

Step 6:
40 can be fit into 344 8 times, resulting in a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 4188.0
If we take 320 away from 344, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
240 divided by 40 is 6 with a remainder of 0.
The next digit of our result is 6. 
Result so far: 4188.6
The remainder is 0 after subtracting 240 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
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: 4188.6
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4188.6
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.

The quotient of the division is 4188.6, and the remainder is 0.0.