439039 divided by 40 
We want to figure out the number of times 439039 can be divided by 40.

On to step 1:
40 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 40

Let's proceed to step 2:
If we divide 43 by 40, we get 1 and a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 3 after subtracting 40 from 43.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 40

Advancing to step 3:
40 can be fit into 39 0 times, resulting in a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we subtract 0 from 39, we get 39.
Fetch the next digit (0) from the dividend, attach it to 39 and continue: 390 / 40

On to step 4:
When dividing 390 by 40, we get 9 with a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 109.0
The remainder is 30 after subtracting 360 from 390.
Take the next digit (3) from the dividend and append it to 30, then repeat: 303 / 40

Let's proceed to step 5:
The number 40 fits into 303 7 times, leaving a remainder of 23.
Record the quotient 7 as the next digit in the result. 
Result so far: 1097.0
If we take 280 away from 303, we end up with 23.
Append the next digit (9) from the dividend to 23 and continue with: 239 / 40

Let's proceed to step 6:
When dividing 239 by 40, we get 5 with a remainder of 39.
Put 5 as the next digit of the answer. 
Result so far: 10975.0
Subtracting 200 from 239 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 7:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 10975.9
Subtracting 360 from 390 leaves us 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.

Let's proceed to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 10975.97
Subtract 280 from 300 to 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 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10975.975
Subtracting 200 from 200 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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10975.975
If we subtract 0 from 0, we 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.

Going ahead to step 11:
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: 10975.975
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 10975.975 with a remaining 0.0.