We're dividing 37962 by 40 
Let's see how many times 40 fits into 37962.

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
Subtract 0 from 3 to get 3.
Include the next digit (7) from the dividend after 3, then repeat: 37 / 40

Let's proceed to step 2:
When dividing 37 by 40, we get 0 with a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 37 and we're left with 37.
Fetch the next digit (9) from the dividend, attach it to 37 and continue: 379 / 40

Let's proceed to step 3:
When dividing 379 by 40, we get 9 with a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we subtract 360 from 379, we get 19.
Take the next digit (6) from the dividend and append it to 19, then repeat: 196 / 40

On to step 4:
When dividing 196 by 40, we get 4 with a remainder of 36.
The next digit of our result is 4. 
Result so far: 94.0
If we take 160 away from 196, we end up with 36.
Include the next digit (2) from the dividend after 36, then repeat: 362 / 40

Moving on to step 5:
362 divided by 40 is 9 with a remainder of 2.
The number 9 becomes the next digit in our result. 
Result so far: 949.0
Deduct 360 from 362 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 6:
If we divide 20 by 40, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 949.0
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 949.05
Subtracting 200 from 200 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.

Going ahead to 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: 949.05
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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 949.05
Deduct 0 from 0 and we're left 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.

The final outcome is 949.05, with a leftover of 0.0.