We look at the division of 40139538 by 8 
We want to figure out the number of times 40139538 can be divided by 8.

Step 1:
8 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 8

On to step 2:
40 divided by 8 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 0 after subtracting 40 from 40.
Grab the next digit (1) from the dividend, add it to 0, then carry on: 1 / 8

Step 3:
8 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 50.0
Subtract 0 from 1 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 8

Moving on to step 4:
8 goes into 13 1 times with a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 501.0
Subtracting 8 from 13 leaves us with 5.
Fetch the next digit (9) from the dividend, attach it to 5 and continue: 59 / 8

Advancing to step 5:
When dividing 59 by 8, we get 7 with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 5017.0
If we subtract 56 from 59, we get 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 8

Step 6:
8 goes into 35 4 times with a remainder of 3.
Use 4 as the next digit of our solution. 
Result so far: 50174.0
Subtract 32 from 35 to get 3.
Grab the next digit (3) from the dividend, add it to 3, then carry on: 33 / 8

Going ahead to step 7:
If we divide 33 by 8, we get 4 and a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 501744.0
If we subtract 32 from 33, we get 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 8

On to step 8:
8 goes into 18 2 times with a remainder of 2.
The next digit of our result is 2. 
Result so far: 5017442.0
Deduct 16 from 18 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 9:
If we divide 20 by 8, we get 2 and a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 5017442.2
Subtracting 16 from 20 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 10:
When dividing 40 by 8, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5017442.25
If we subtract 40 from 40, we 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.

Advancing to step 11:
8 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5017442.25
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.

Advancing to step 12:
8 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5017442.25
Subtracting 0 from 0 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.

The quotient of the division is 5017442.25, and the remainder is 0.0.