We're dividing 203719 by 40 
We want to figure out the number of times 203719 can be divided by 40.

Let's proceed to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 40

On to step 2:
20 divided by 40 is 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Fetch the next digit (3) from the dividend, attach it to 20 and continue: 203 / 40

Going ahead to step 3:
40 can be fit into 203 5 times, resulting in a remainder of 3.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 200 from 203, we get 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 40

Going ahead to step 4:
37 divided by 40 is 0 with a remainder of 37.
Record the quotient 0 as the next digit in the result. 
Result so far: 50.0
Subtract 0 from 37 to get 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 40

On to step 5:
40 can be fit into 371 9 times, resulting in a remainder of 11.
The number 9 becomes the next digit in our result. 
Result so far: 509.0
Subtract 360 from 371 to get 11.
Grab the next digit (9) from the dividend, add it to 11, then carry on: 119 / 40

Going ahead to step 6:
If we divide 119 by 40, we get 2 and a remainder of 39.
Record the quotient 2 as the next digit in the result. 
Result so far: 5092.0
Subtracting 80 from 119 leaves us 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.

Moving on to 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: 5092.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 5092.97
The remainder is 20 after subtracting 280 from 300.
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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5092.975
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5092.975
If we subtract 0 from 0, 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 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5092.975
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.

The final result is 5092.975 with a remainder of 0.0.