We're dividing 392445 by 40 
Let's see how many times 40 fits into 392445.

On to step 1:
40 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 40

Going ahead to step 2:
When dividing 39 by 40, we get 0 with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Bring next digit (2) of the dividend behind the 39 and repeat the process: 392 / 40

Advancing to step 3:
If we divide 392 by 40, we get 9 and a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtract 360 from 392 to get 32.
Grab the next digit (4) from the dividend, add it to 32, then carry on: 324 / 40

Let's proceed to step 4:
If we divide 324 by 40, we get 8 and a remainder of 4.
The next digit of our result is 8. 
Result so far: 98.0
The remainder is 4 after subtracting 320 from 324.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 40

Step 5:
The number 40 fits into 44 1 times, leaving a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 981.0
Subtract 40 from 44 to get 4.
Take the next digit (5) from the dividend and append it to 4, then repeat: 45 / 40

Advancing to step 6:
45 divided by 40 is 1 with a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 9811.0
Subtracting 40 from 45 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 7:
40 can be fit into 50 1 times, resulting in a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 9811.1
Deduct 40 from 50 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 9811.12
If we subtract 80 from 100, 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.

Going ahead to 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: 9811.125
Subtracting 200 from 200 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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9811.125
If we subtract 0 from 0, 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.

Let's proceed to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9811.125
If we subtract 0 from 0, 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.

Our division results in 9811.125 with a remaining 0.0.