We're dividing 159944 by 40 
Our goal is to divide 159944 by 40.

Moving on to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (5) from the dividend, attach it to 1 and continue: 15 / 40

On to step 2:
The number 40 fits into 15 0 times, leaving a remainder of 15.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 15 after subtracting 0 from 15.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 40

Going ahead to step 3:
If we divide 159 by 40, we get 3 and a remainder of 39.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 120 from 159 leaves us with 39.
Bring next digit (9) of the dividend behind the 39 and repeat the process: 399 / 40

Advancing to step 4:
When dividing 399 by 40, we get 9 with a remainder of 39.
Record the quotient 9 as the next digit in the result. 
Result so far: 39.0
Subtracting 360 from 399 leaves us with 39.
Bring next digit (4) of the dividend behind the 39 and repeat the process: 394 / 40

On to step 5:
When dividing 394 by 40, we get 9 with a remainder of 34.
Write down 9 as next digit of the result. 
Result so far: 399.0
Deduct 360 from 394 and we're left with 34.
Fetch the next digit (4) from the dividend, attach it to 34 and continue: 344 / 40

Going ahead to step 6:
40 goes into 344 8 times with a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 3998.0
Subtract 320 from 344 to 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.

Moving on to step 7:
When dividing 240 by 40, we get 6 with a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 3998.6
If we subtract 240 from 240, 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.

Step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3998.6
If we take 0 away from 0, we end up 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.

Going ahead to step 9:
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: 3998.6
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.

After the division, we end up with 3998.6 and a remainder of 0.0.