We're dividing 64239244 by 40 
We're looking to find how many times 40 goes into 64239244.

On to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 40

Advancing to step 2:
40 can be fit into 64 1 times, resulting in a remainder of 24.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 64 to get 24.
Bring next digit (2) of the dividend behind the 24 and repeat the process: 242 / 40

Let's proceed to step 3:
40 can be fit into 242 6 times, resulting in a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Subtracting 240 from 242 leaves us with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 40

Advancing to step 4:
40 can be fit into 23 0 times, resulting in a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 160.0
If we subtract 0 from 23, we get 23.
Append the next digit (9) from the dividend to 23 and continue with: 239 / 40

Let's proceed to step 5:
The number 40 fits into 239 5 times, leaving a remainder of 39.
The number 5 becomes the next digit in our result. 
Result so far: 1605.0
Subtract 200 from 239 to get 39.
Append the next digit (2) from the dividend to 39 and continue with: 392 / 40

Step 6:
If we divide 392 by 40, we get 9 and a remainder of 32.
The next digit of our result is 9. 
Result so far: 16059.0
If we subtract 360 from 392, we get 32.
Fetch the next digit (4) from the dividend, attach it to 32 and continue: 324 / 40

Let's proceed to step 7:
The number 40 fits into 324 8 times, leaving a remainder of 4.
The next digit of our result is 8. 
Result so far: 160598.0
If we take 320 away from 324, we end up with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

On to step 8:
The number 40 fits into 44 1 times, leaving a remainder of 4.
The next digit of our result is 1. 
Result so far: 1605981.0
Subtract 40 from 44 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
When dividing 40 by 40, we get 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 1605981.1
Subtracting 40 from 40 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.

Advancing to step 10:
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: 1605981.1
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1605981.1
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.

In conclusion, the division gives 1605981.1 with a balance of 0.0.