$$x - 4 : \quad x ^ { 3 } + 3 x ^ { 2 } - 18 x - 40$$
$3x^{2}-17x-40-\frac{4}{x^{3}}$
$$-17x-\frac{4}{x^{3}}+3x^{2}-40$$
$$\frac{\left(-17x+3x^{2}-40\right)x^{3}}{x^{3}}-\frac{4}{x^{3}}$$
$$\frac{\left(-17x+3x^{2}-40\right)x^{3}-4}{x^{3}}$$
$$\frac{-17x^{4}+3x^{5}-40x^{3}-4}{x^{3}}$$
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$\frac{3x^{5}-17x^{4}-40x^{3}-4}{x^{3}}$
