40899 ÷ 40 
We want to divide 40899 by 40.

On to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 40

Advancing to step 2:
If we divide 40 by 40, we get 1 and a remainder of 0.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 40 to get 0.
Take the next digit (8) from the dividend and append it to 0, then repeat: 8 / 40

Advancing to step 3:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
Subtract 0 from 8 to get 8.
Take the next digit (9) from the dividend and append it to 8, then repeat: 89 / 40

Step 4:
When dividing 89 by 40, we get 2 with a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 102.0
The remainder is 9 after subtracting 80 from 89.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 40

Let's proceed to step 5:
The number 40 fits into 99 2 times, leaving a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 1022.0
Subtract 80 from 99 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 6:
190 divided by 40 is 4 with a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 1022.4
If we take 160 away from 190, we end up 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 7:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 1022.47
Subtracting 280 from 300 leaves us with 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:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1022.475
If we subtract 200 from 200, 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 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1022.475
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 1022.475
Subtract 0 from 0 to 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.

After the division, we end up with 1022.475 and a remainder of 0.0.