We're dividing 188828 by 40 
We want to figure out the number of times 188828 can be divided by 40.

Let's proceed to step 1:
40 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 40

On to step 2:
If we divide 18 by 40, we get 0 and a remainder of 18.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 18 after subtracting 0 from 18.
Take the next digit (8) from the dividend and append it to 18, then repeat: 188 / 40

Let's proceed to step 3:
When dividing 188 by 40, we get 4 with a remainder of 28.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 160 from 188 leaves us with 28.
Append the next digit (8) from the dividend to 28 and continue with: 288 / 40

On to step 4:
40 goes into 288 7 times with a remainder of 8.
The next digit of our result is 7. 
Result so far: 47.0
The remainder is 8 after subtracting 280 from 288.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 40

Advancing to step 5:
40 goes into 82 2 times with a remainder of 2.
The next digit of our result is 2. 
Result so far: 472.0
If we subtract 80 from 82, we get 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 40

Going ahead to step 6:
If we divide 28 by 40, we get 0 and a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 4720.0
If we subtract 0 from 28, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 7:
If we divide 280 by 40, we get 7 and a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 4720.7
If we take 280 away from 280, 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.

Moving on to step 8:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4720.7
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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4720.7
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.

The final outcome is 4720.7, with a leftover of 0.0.