Let's divide 189977 by 40
We're looking to find how many times 40 goes into 189977.

Moving on to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 40

On to step 2:
40 can be fit into 18 0 times, resulting in a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 18 and we're left with 18.
Include the next digit (9) from the dividend after 18, then repeat: 189 / 40

On to step 3:
40 goes into 189 4 times with a remainder of 29.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 160 away from 189, we end up with 29.
Grab the next digit (9) from the dividend, add it to 29, then carry on: 299 / 40

Let's proceed to step 4:
40 can be fit into 299 7 times, resulting in a remainder of 19.
The next digit of our result is 7. 
Result so far: 47.0
The remainder is 19 after subtracting 280 from 299.
Append the next digit (7) from the dividend to 19 and continue with: 197 / 40

On to step 5:
The number 40 fits into 197 4 times, leaving a remainder of 37.
Write down 4 as next digit of the result. 
Result so far: 474.0
The remainder is 37 after subtracting 160 from 197.
Grab the next digit (7) from the dividend, add it to 37, then carry on: 377 / 40

On to step 6:
377 divided by 40 is 9 with a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 4749.0
Deduct 360 from 377 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
If we divide 170 by 40, we get 4 and a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 4749.4
If we subtract 160 from 170, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 4749.42
Subtract 80 from 100 to 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4749.425
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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4749.425
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4749.425
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.

In conclusion, the division gives 4749.425 with a balance of 0.0.