Let's divide 199856 by 40
We're looking to find how many times 40 goes into 199856.

Going ahead to step 1:
1 divided by 40 is 0 with 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.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 40

Moving on to step 2:
40 goes into 19 0 times with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Bring next digit (9) of the dividend behind the 19 and repeat the process: 199 / 40

Step 3:
40 goes into 199 4 times with a remainder of 39.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 160 from 199, we get 39.
Take the next digit (8) from the dividend and append it to 39, then repeat: 398 / 40

On to step 4:
When dividing 398 by 40, we get 9 with a remainder of 38.
Write down 9 as next digit of the result. 
Result so far: 49.0
If we take 360 away from 398, we end up with 38.
Append the next digit (5) from the dividend to 38 and continue with: 385 / 40

Advancing to step 5:
40 goes into 385 9 times with a remainder of 25.
Record the quotient 9 as the next digit in the result. 
Result so far: 499.0
The remainder is 25 after subtracting 360 from 385.
Grab the next digit (6) from the dividend, add it to 25, then carry on: 256 / 40

On to step 6:
256 divided by 40 is 6 with a remainder of 16.
The next digit of our result is 6. 
Result so far: 4996.0
Subtract 240 from 256 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 7:
If we divide 160 by 40, we get 4 and a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 4996.4
Subtract 160 from 160 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.

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: 4996.4
If we take 0 away from 0, 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 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4996.4
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.

Our division results in 4996.4 with a remaining 0.0.