196902 divided by 40 
Let's see how many times 40 fits into 196902.

Moving on to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 40

Step 2:
40 goes into 19 0 times with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Grab the next digit (6) from the dividend, add it to 19, then carry on: 196 / 40

Going ahead to step 3:
40 can be fit into 196 4 times, resulting in a remainder of 36.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 160 from 196, we get 36.
Bring next digit (9) of the dividend behind the 36 and repeat the process: 369 / 40

Going ahead to step 4:
The number 40 fits into 369 9 times, leaving a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 49.0
Subtracting 360 from 369 leaves us with 9.
Take the next digit (0) from the dividend and append it to 9, then repeat: 90 / 40

On to step 5:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 492.0
The remainder is 10 after subtracting 80 from 90.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 40

Moving on to step 6:
102 divided by 40 is 2 with a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 4922.0
Subtracting 80 from 102 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
40 goes into 220 5 times with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 4922.5
If we subtract 200 from 220, 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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4922.55
Deduct 200 from 200 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.

In conclusion, the division gives 4922.55 with a balance of 0.0.