Let's divide 399414 by 40
Let's see how many times 40 fits into 399414.

Let's proceed to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 40

Moving on to step 2:
39 divided by 40 is 0 with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 40

Step 3:
399 divided by 40 is 9 with a remainder of 39.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Deduct 360 from 399 and we're left with 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 40

On to step 4:
The number 40 fits into 394 9 times, leaving a remainder of 34.
Put 9 as the next digit of the answer. 
Result so far: 99.0
Subtracting 360 from 394 leaves us with 34.
Append the next digit (1) from the dividend to 34 and continue with: 341 / 40

Let's proceed to step 5:
The number 40 fits into 341 8 times, leaving a remainder of 21.
The number 8 becomes the next digit in our result. 
Result so far: 998.0
If we subtract 320 from 341, we get 21.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 40

Going ahead to step 6:
40 goes into 214 5 times with a remainder of 14.
Put 5 as the next digit of the answer. 
Result so far: 9985.0
Deduct 200 from 214 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 9985.3
If we subtract 120 from 140, we 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.

Step 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 9985.35
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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9985.35
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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9985.35
If we take 0 away from 0, we end up 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.

After the division, we end up with 9985.35 and a remainder of 0.0.