We're dividing 139144 by 40 
We want to divide 139144 by 40.

Going ahead to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Let's proceed to step 2:
40 goes into 13 0 times with a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 40

Let's proceed to step 3:
The number 40 fits into 139 3 times, leaving a remainder of 19.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 120 from 139 and we're left with 19.
Grab the next digit (1) from the dividend, add it to 19, then carry on: 191 / 40

Let's proceed to step 4:
If we divide 191 by 40, we get 4 and a remainder of 31.
Use 4 as the next digit of our solution. 
Result so far: 34.0
If we take 160 away from 191, we end up with 31.
Include the next digit (4) from the dividend after 31, then repeat: 314 / 40

Advancing to step 5:
40 goes into 314 7 times with a remainder of 34.
Write down 7 as next digit of the result. 
Result so far: 347.0
If we take 280 away from 314, we end up with 34.
Include the next digit (4) from the dividend after 34, then repeat: 344 / 40

Going ahead to step 6:
344 divided by 40 is 8 with a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 3478.0
Deduct 320 from 344 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
40 goes into 240 6 times with a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 3478.6
Deduct 240 from 240 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.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3478.6
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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3478.6
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.

Our division results in 3478.6 with a remaining 0.0.