Let's divide 192270 by 40
We're looking to find how many times 40 goes into 192270.

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
Deduct 0 from 1 and we're left with 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 40

Advancing to step 2:
19 divided by 40 is 0 with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 40

Advancing to step 3:
The number 40 fits into 192 4 times, leaving a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 160 from 192 and we're left with 32.
Fetch the next digit (2) from the dividend, attach it to 32 and continue: 322 / 40

On to step 4:
40 can be fit into 322 8 times, resulting in a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 48.0
Deduct 320 from 322 and we're left with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

Advancing to step 5:
When dividing 27 by 40, we get 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 480.0
If we take 0 away from 27, we end up with 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 40

Going ahead to step 6:
If we divide 270 by 40, we get 6 and a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 4806.0
If we take 240 away from 270, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 4806.7
If we subtract 280 from 300, 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.

Moving on to step 8:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 4806.75
If we take 200 away from 200, 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.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4806.75
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4806.75
Subtracting 0 from 0 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.

The final result is 4806.75 with a remainder of 0.0.