We look at the division of 40491523 by 39 
We're looking to find how many times 39 goes into 40491523.

Step 1:
39 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 39

On to step 2:
39 can be fit into 40 1 times, resulting in a remainder of 1.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 39 away from 40, we end up with 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 39

Moving on to step 3:
39 can be fit into 14 0 times, resulting in a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtracting 0 from 14 leaves us with 14.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 39

Step 4:
When dividing 149 by 39, we get 3 with a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 103.0
Subtracting 117 from 149 leaves us with 32.
Fetch the next digit (1) from the dividend, attach it to 32 and continue: 321 / 39

Advancing to step 5:
If we divide 321 by 39, we get 8 and a remainder of 9.
The number 8 becomes the next digit in our result. 
Result so far: 1038.0
Subtracting 312 from 321 leaves us with 9.
Take the next digit (5) from the dividend and append it to 9, then repeat: 95 / 39

Let's proceed to step 6:
When dividing 95 by 39, we get 2 with a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 10382.0
Deduct 78 from 95 and we're left with 17.
Bring next digit (2) of the dividend behind the 17 and repeat the process: 172 / 39

Moving on to step 7:
If we divide 172 by 39, we get 4 and a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 103824.0
The remainder is 16 after subtracting 156 from 172.
Bring next digit (3) of the dividend behind the 16 and repeat the process: 163 / 39

Step 8:
39 goes into 163 4 times with a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 1038244.0
Subtracting 156 from 163 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
If we divide 70 by 39, we get 1 and a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1038244.1
If we subtract 39 from 70, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 10:
When dividing 310 by 39, we get 7 with a remainder of 37.
The next digit of our result is 7. 
Result so far: 1038244.17
Subtract 273 from 310 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 11:
39 goes into 370 9 times with a remainder of 19.
Use 9 as the next digit of our solution. 
Result so far: 1038244.179
Subtracting 351 from 370 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 12:
If we divide 190 by 39, we get 4 and a remainder of 34.
Use 4 as the next digit of our solution. 
Result so far: 1038244.1794
Subtract 156 from 190 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 13:
39 can be fit into 340 8 times, resulting in a remainder of 28.
Use 8 as the next digit of our solution. 
Result so far: 1038244.17948
If we take 312 away from 340, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 14:
39 can be fit into 280 7 times, resulting in a remainder of 7.
Write down 7 as next digit of the result. 
Result so far: 1038244.179487
Deduct 273 from 280 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 15:
When dividing 70 by 39, we get 1 with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1038244.1794871
Deduct 39 from 70 and we're left 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 16:
The number 39 fits into 310 7 times, leaving a remainder of 37.
Put 7 as the next digit of the answer. 
Result so far: 1038244.17948717
If we take 273 away from 310, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

The final outcome is 1038244.17948717, with a leftover of 3.7e-08.