We divide 123980 by 40
Let's see how many times 40 fits into 123980.

Let's proceed to step 1:
40 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 40

Moving on to step 2:
12 divided by 40 is 0 with a remainder of 12.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 12 and we're left with 12.
Bring next digit (3) of the dividend behind the 12 and repeat the process: 123 / 40

Moving on to step 3:
The number 40 fits into 123 3 times, leaving a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 120 from 123 and we're left with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 40

Advancing to step 4:
40 goes into 39 0 times with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
Deduct 0 from 39 and we're left with 39.
Append the next digit (8) from the dividend to 39 and continue with: 398 / 40

Moving on to step 5:
When dividing 398 by 40, we get 9 with a remainder of 38.
Use 9 as the next digit of our solution. 
Result so far: 309.0
The remainder is 38 after subtracting 360 from 398.
Include the next digit (0) from the dividend after 38, then repeat: 380 / 40

Step 6:
40 goes into 380 9 times with a remainder of 20.
Use 9 as the next digit of our solution. 
Result so far: 3099.0
The remainder is 20 after subtracting 360 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 7:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 3099.5
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.

Going ahead to step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3099.5
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.

Going ahead to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3099.5
Subtract 0 from 0 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.

After the division, we end up with 3099.5 and a remainder of 0.0.