We're dividing 239751 by 40 
We want to divide 239751 by 40.

Step 1:
2 divided by 40 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

Let's proceed to step 2:
23 divided by 40 is 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Fetch the next digit (9) from the dividend, attach it to 23 and continue: 239 / 40

Going ahead to step 3:
40 can be fit into 239 5 times, resulting in a remainder of 39.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Deduct 200 from 239 and we're left with 39.
Include the next digit (7) from the dividend after 39, then repeat: 397 / 40

Let's proceed to step 4:
40 goes into 397 9 times with a remainder of 37.
The next digit of our result is 9. 
Result so far: 59.0
Subtracting 360 from 397 leaves us with 37.
Append the next digit (5) from the dividend to 37 and continue with: 375 / 40

Moving on to step 5:
40 goes into 375 9 times with a remainder of 15.
Record the quotient 9 as the next digit in the result. 
Result so far: 599.0
Subtract 360 from 375 to get 15.
Take the next digit (1) from the dividend and append it to 15, then repeat: 151 / 40

Moving on to step 6:
40 can be fit into 151 3 times, resulting in a remainder of 31.
The number 3 becomes the next digit in our result. 
Result so far: 5993.0
If we take 120 away from 151, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 7:
If we divide 310 by 40, we get 7 and a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 5993.7
Subtracting 280 from 310 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 5993.77
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The quotient of the division is 5993.77, and the remainder is 0.02.