139544 ÷ 40 
We're looking to find how many times 40 goes into 139544.

Advancing to step 1:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 40

On to step 2:
13 divided by 40 is 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 40

Advancing to step 3:
40 goes into 139 3 times with a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 120 from 139, we get 19.
Take the next digit (5) from the dividend and append it to 19, then repeat: 195 / 40

Advancing to step 4:
40 goes into 195 4 times with a remainder of 35.
The next digit of our result is 4. 
Result so far: 34.0
If we subtract 160 from 195, we get 35.
Fetch the next digit (4) from the dividend, attach it to 35 and continue: 354 / 40

On to step 5:
354 divided by 40 is 8 with a remainder of 34.
The number 8 becomes the next digit in our result. 
Result so far: 348.0
Subtract 320 from 354 to get 34.
Take the next digit (4) from the dividend and append it to 34, then repeat: 344 / 40

Moving on to step 6:
If we divide 344 by 40, we get 8 and a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 3488.0
Deduct 320 from 344 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 7:
The number 40 fits into 240 6 times, leaving a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 3488.6
Subtracting 240 from 240 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.

Step 8:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3488.6
Subtract 0 from 0 to 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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3488.6
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.

Our division results in 3488.6 with a remaining 0.0.