Let's divide 198239 by 40
We're looking to find how many times 40 goes into 198239.

Step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

On to step 2:
The number 40 fits into 19 0 times, leaving a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Fetch the next digit (8) from the dividend, attach it to 19 and continue: 198 / 40

Step 3:
198 divided by 40 is 4 with a remainder of 38.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 160 from 198 leaves us with 38.
Take the next digit (2) from the dividend and append it to 38, then repeat: 382 / 40

Advancing to step 4:
When dividing 382 by 40, we get 9 with a remainder of 22.
The number 9 becomes the next digit in our result. 
Result so far: 49.0
If we take 360 away from 382, we end up with 22.
Fetch the next digit (3) from the dividend, attach it to 22 and continue: 223 / 40

Advancing to step 5:
223 divided by 40 is 5 with a remainder of 23.
Record the quotient 5 as the next digit in the result. 
Result so far: 495.0
Deduct 200 from 223 and we're left with 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 40

Let's proceed to step 6:
When dividing 239 by 40, we get 5 with a remainder of 39.
The next digit of our result is 5. 
Result so far: 4955.0
Deduct 200 from 239 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 7:
The number 40 fits into 390 9 times, leaving a remainder of 30.
Put 9 as the next digit of the answer. 
Result so far: 4955.9
Subtracting 360 from 390 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.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 4955.97
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 4955.975
Subtract 200 from 200 to 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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4955.975
Subtract 0 from 0 to 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 4955.975
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.

The final result is 4955.975 with a remainder of 0.0.