We're dividing 139156 by 40 
Let's see how many times 40 fits into 139156.

Going ahead to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Advancing to step 2:
40 can be fit into 13 0 times, resulting in a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 40

On to step 3:
139 divided by 40 is 3 with a remainder of 19.
Record the quotient 3 as the next digit in the result. 
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

Advancing to step 4:
When dividing 191 by 40, we get 4 with a remainder of 31.
Put 4 as the next digit of the answer. 
Result so far: 34.0
If we subtract 160 from 191, we get 31.
Bring next digit (5) of the dividend behind the 31 and repeat the process: 315 / 40

Let's proceed to step 5:
40 can be fit into 315 7 times, resulting in a remainder of 35.
Write down 7 as next digit of the result. 
Result so far: 347.0
Subtracting 280 from 315 leaves us with 35.
Include the next digit (6) from the dividend after 35, then repeat: 356 / 40

Going ahead to step 6:
The number 40 fits into 356 8 times, leaving a remainder of 36.
Put 8 as the next digit of the answer. 
Result so far: 3478.0
Subtracting 320 from 356 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 3478.9
Deduct 360 from 360 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3478.9
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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3478.9
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.

Our division results in 3478.9 with a remaining 0.0.