Let's divide 40859938 by 265
We're looking to find how many times 265 goes into 40859938.

Step 1:
265 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 265

Step 2:
When dividing 40 by 265, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 265

Let's proceed to step 3:
The number 265 fits into 408 1 times, leaving a remainder of 143.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 265 from 408 to get 143.
Fetch the next digit (5) from the dividend, attach it to 143 and continue: 1435 / 265

Advancing to step 4:
265 goes into 1435 5 times with a remainder of 110.
Write down 5 as next digit of the result. 
Result so far: 15.0
Deduct 1325 from 1435 and we're left with 110.
Include the next digit (9) from the dividend after 110, then repeat: 1109 / 265

Advancing to step 5:
The number 265 fits into 1109 4 times, leaving a remainder of 49.
Record the quotient 4 as the next digit in the result. 
Result so far: 154.0
Subtracting 1060 from 1109 leaves us with 49.
Grab the next digit (9) from the dividend, add it to 49, then carry on: 499 / 265

On to step 6:
The number 265 fits into 499 1 times, leaving a remainder of 234.
Put 1 as the next digit of the answer. 
Result so far: 1541.0
If we subtract 265 from 499, we get 234.
Include the next digit (3) from the dividend after 234, then repeat: 2343 / 265

On to step 7:
If we divide 2343 by 265, we get 8 and a remainder of 223.
Write down 8 as next digit of the result. 
Result so far: 15418.0
If we subtract 2120 from 2343, we get 223.
Grab the next digit (8) from the dividend, add it to 223, then carry on: 2238 / 265

Step 8:
265 goes into 2238 8 times with a remainder of 118.
The number 8 becomes the next digit in our result. 
Result so far: 154188.0
If we take 2120 away from 2238, we end up with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Advancing to step 9:
265 goes into 1180 4 times with a remainder of 120.
The number 4 becomes the next digit in our result. 
Result so far: 154188.4
Subtracting 1060 from 1180 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 10:
If we divide 1200 by 265, we get 4 and a remainder of 140.
Write down 4 as next digit of the result. 
Result so far: 154188.44
The remainder is 140 after subtracting 1060 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

The final result is 154188.44 with a remainder of 0.14.