189984 ÷ 40 
We want to figure out the number of times 189984 can be divided by 40.

On to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 40

Step 2:
When dividing 18 by 40, we get 0 with a remainder of 18.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 18 and we're left with 18.
Take the next digit (9) from the dividend and append it to 18, then repeat: 189 / 40

Advancing to step 3:
If we divide 189 by 40, we get 4 and a remainder of 29.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 160 away from 189, we end up with 29.
Append the next digit (9) from the dividend to 29 and continue with: 299 / 40

Let's proceed to step 4:
The number 40 fits into 299 7 times, leaving a remainder of 19.
The number 7 becomes the next digit in our result. 
Result so far: 47.0
If we subtract 280 from 299, we get 19.
Append the next digit (8) from the dividend to 19 and continue with: 198 / 40

Moving on to step 5:
40 goes into 198 4 times with a remainder of 38.
The number 4 becomes the next digit in our result. 
Result so far: 474.0
Deduct 160 from 198 and we're left with 38.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 40

On to step 6:
When dividing 384 by 40, we get 9 with a remainder of 24.
The next digit of our result is 9. 
Result so far: 4749.0
If we subtract 360 from 384, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
240 divided by 40 is 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 4749.6
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.

Step 8:
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: 4749.6
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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4749.6
If we subtract 0 from 0, 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.

The final result is 4749.6 with a remainder of 0.0.