Let's divide 190571 by 40
We want to divide 190571 by 40.

Advancing to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

Going ahead to step 2:
40 goes into 19 0 times with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Bring next digit (0) of the dividend behind the 19 and repeat the process: 190 / 40

Let's proceed to step 3:
40 can be fit into 190 4 times, resulting in a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 160 from 190, we get 30.
Take the next digit (5) from the dividend and append it to 30, then repeat: 305 / 40

Moving on to step 4:
305 divided by 40 is 7 with a remainder of 25.
Write down 7 as next digit of the result. 
Result so far: 47.0
If we take 280 away from 305, we end up with 25.
Fetch the next digit (7) from the dividend, attach it to 25 and continue: 257 / 40

Going ahead to step 5:
If we divide 257 by 40, we get 6 and a remainder of 17.
Write down 6 as next digit of the result. 
Result so far: 476.0
If we take 240 away from 257, we end up with 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 40

Step 6:
The number 40 fits into 171 4 times, leaving a remainder of 11.
The number 4 becomes the next digit in our result. 
Result so far: 4764.0
Subtract 160 from 171 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 7:
110 divided by 40 is 2 with a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 4764.2
Subtract 80 from 110 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 4764.27
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 4764.275
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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4764.275
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4764.275
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.

The final result is 4764.275 with a remainder of 0.0.