Let's divide 392969 by 40
We want to figure out the number of times 392969 can be divided by 40.

Let's proceed to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 40

Moving on to step 2:
If we divide 39 by 40, we get 0 and a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Fetch the next digit (2) from the dividend, attach it to 39 and continue: 392 / 40

Step 3:
40 can be fit into 392 9 times, resulting in a remainder of 32.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtract 360 from 392 to get 32.
Fetch the next digit (9) from the dividend, attach it to 32 and continue: 329 / 40

On to step 4:
329 divided by 40 is 8 with a remainder of 9.
Put 8 as the next digit of the answer. 
Result so far: 98.0
If we subtract 320 from 329, we get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Let's proceed to step 5:
96 divided by 40 is 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 982.0
Deduct 80 from 96 and we're left with 16.
Fetch the next digit (9) from the dividend, attach it to 16 and continue: 169 / 40

Moving on to step 6:
40 goes into 169 4 times with a remainder of 9.
Record the quotient 4 as the next digit in the result. 
Result so far: 9824.0
The remainder is 9 after subtracting 160 from 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
The number 40 fits into 90 2 times, leaving a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 9824.2
Subtracting 80 from 90 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 9824.22
If we take 80 away from 100, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 9824.22 with a remaining 0.02.