Divide 178 by 40. Continue into decimal places.<br><br>
&bull; 178 ÷ 40 = 4 remainder 18 (since 40 × 4 = 160)<br>
&bull; Bring down 0: 180 tenths ÷ 40 = 4 tenths remainder 20 tenths<br>
&bull; Bring down 0: 200 hundredths ÷ 40 = 5 hundredths<br>
&bull; So 178 ÷ 40 = 4.45<br><br>
Final Answer: 4.45