Let's divide 109926 by 40
We want to divide 109926 by 40.

Let's proceed to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 40

Going ahead to step 2:
If we divide 10 by 40, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Take the next digit (9) from the dividend and append it to 10, then repeat: 109 / 40

Going ahead to step 3:
The number 40 fits into 109 2 times, leaving a remainder of 29.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 109 and we're left with 29.
Fetch the next digit (9) from the dividend, attach it to 29 and continue: 299 / 40

Advancing to step 4:
If we divide 299 by 40, we get 7 and a remainder of 19.
Use 7 as the next digit of our solution. 
Result so far: 27.0
If we subtract 280 from 299, we get 19.
Bring next digit (2) of the dividend behind the 19 and repeat the process: 192 / 40

Advancing to step 5:
40 goes into 192 4 times with a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 274.0
If we subtract 160 from 192, we get 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 40

Moving on to step 6:
326 divided by 40 is 8 with a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 2748.0
If we take 320 away from 326, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
When dividing 60 by 40, we get 1 with a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 2748.1
Subtract 40 from 60 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.

Going ahead to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2748.15
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 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2748.15
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2748.15
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 2748.15 with a remainder of 0.0.