Let's divide 121931 by 40
We want to divide 121931 by 40.

On to step 1:
1 divided by 40 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 40

Going ahead to step 2:
12 divided by 40 is 0 with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Append the next digit (1) from the dividend to 12 and continue with: 121 / 40

Going ahead to step 3:
When dividing 121 by 40, we get 3 with a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 120 from 121 leaves us with 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 40

Step 4:
40 can be fit into 19 0 times, resulting in a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 30.0
Deduct 0 from 19 and we're left with 19.
Include the next digit (3) from the dividend after 19, then repeat: 193 / 40

Advancing to step 5:
40 can be fit into 193 4 times, resulting in a remainder of 33.
Write down 4 as next digit of the result. 
Result so far: 304.0
The remainder is 33 after subtracting 160 from 193.
Bring next digit (1) of the dividend behind the 33 and repeat the process: 331 / 40

Step 6:
The number 40 fits into 331 8 times, leaving a remainder of 11.
Use 8 as the next digit of our solution. 
Result so far: 3048.0
The remainder is 11 after subtracting 320 from 331.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
40 goes into 110 2 times with a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 3048.2
Deduct 80 from 110 and we're left 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.

Moving on to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 3048.27
If we subtract 280 from 300, 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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3048.275
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3048.275
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3048.275
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.

The quotient of the division is 3048.275, and the remainder is 0.0.