Let's divide 195383 by 40
We want to divide 195383 by 40.

Step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 40

Step 2:
19 divided by 40 is 0 with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Grab the next digit (5) from the dividend, add it to 19, then carry on: 195 / 40

Step 3:
195 divided by 40 is 4 with a remainder of 35.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 160 from 195 to get 35.
Grab the next digit (3) from the dividend, add it to 35, then carry on: 353 / 40

Let's proceed to step 4:
40 goes into 353 8 times with a remainder of 33.
The next digit of our result is 8. 
Result so far: 48.0
Deduct 320 from 353 and we're left with 33.
Grab the next digit (8) from the dividend, add it to 33, then carry on: 338 / 40

Let's proceed to step 5:
40 goes into 338 8 times with a remainder of 18.
The number 8 becomes the next digit in our result. 
Result so far: 488.0
Subtract 320 from 338 to get 18.
Append the next digit (3) from the dividend to 18 and continue with: 183 / 40

Advancing to step 6:
40 goes into 183 4 times with a remainder of 23.
Put 4 as the next digit of the answer. 
Result so far: 4884.0
If we subtract 160 from 183, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
40 goes into 230 5 times with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 4884.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The next digit of our result is 7. 
Result so far: 4884.57
If we take 280 away from 300, we end up 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.

Advancing to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4884.575
If we subtract 200 from 200, 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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4884.575
The remainder is 0 after subtracting 0 from 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4884.575
The remainder is 0 after subtracting 0 from 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 4884.575 with a remaining 0.0.