139941 ÷ 40 
We want to figure out the number of times 139941 can be divided by 40.

On to step 1:
When dividing 1 by 40, we get 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.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

Advancing to step 2:
40 goes into 13 0 times with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 40

On to step 3:
The number 40 fits into 139 3 times, leaving a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 120 from 139 leaves us with 19.
Bring next digit (9) of the dividend behind the 19 and repeat the process: 199 / 40

Advancing to step 4:
40 can be fit into 199 4 times, resulting in a remainder of 39.
Write down 4 as next digit of the result. 
Result so far: 34.0
Subtract 160 from 199 to get 39.
Grab the next digit (4) from the dividend, add it to 39, then carry on: 394 / 40

Going ahead to step 5:
40 can be fit into 394 9 times, resulting in a remainder of 34.
Use 9 as the next digit of our solution. 
Result so far: 349.0
If we take 360 away from 394, we end up with 34.
Fetch the next digit (1) from the dividend, attach it to 34 and continue: 341 / 40

Let's proceed to step 6:
When dividing 341 by 40, we get 8 with a remainder of 21.
Put 8 as the next digit of the answer. 
Result so far: 3498.0
Subtracting 320 from 341 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
40 can be fit into 210 5 times, resulting in a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 3498.5
Subtract 200 from 210 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 3498.52
Subtracting 80 from 100 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3498.525
The remainder is 0 after subtracting 200 from 200.
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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3498.525
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3498.525
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.

Our division results in 3498.525 with a remaining 0.0.