We look at the division of 39022762 by 40 
We're looking to find how many times 40 goes into 39022762.

Going ahead 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
Deduct 0 from 3 and we're left with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 40

Step 2:
39 divided by 40 is 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Append the next digit (0) from the dividend to 39 and continue with: 390 / 40

Let's proceed to step 3:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we subtract 360 from 390, we get 30.
Bring next digit (2) of the dividend behind the 30 and repeat the process: 302 / 40

Advancing to step 4:
When dividing 302 by 40, we get 7 with a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 97.0
The remainder is 22 after subtracting 280 from 302.
Bring next digit (2) of the dividend behind the 22 and repeat the process: 222 / 40

Let's proceed to step 5:
The number 40 fits into 222 5 times, leaving a remainder of 22.
Write down 5 as next digit of the result. 
Result so far: 975.0
If we subtract 200 from 222, we get 22.
Append the next digit (7) from the dividend to 22 and continue with: 227 / 40

On to step 6:
227 divided by 40 is 5 with a remainder of 27.
Write down 5 as next digit of the result. 
Result so far: 9755.0
The remainder is 27 after subtracting 200 from 227.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 40

Moving on to step 7:
276 divided by 40 is 6 with a remainder of 36.
The next digit of our result is 6. 
Result so far: 97556.0
The remainder is 36 after subtracting 240 from 276.
Append the next digit (2) from the dividend to 36 and continue with: 362 / 40

Step 8:
When dividing 362 by 40, we get 9 with a remainder of 2.
The next digit of our result is 9. 
Result so far: 975569.0
If we take 360 away from 362, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 9:
40 goes into 20 0 times with a remainder of 20.
The next digit of our result is 0. 
Result so far: 975569.0
Deduct 0 from 20 and we're left 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.

Let's proceed to step 10:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 975569.05
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.

Moving on 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: 975569.05
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.

Let's proceed to step 12:
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: 975569.05
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.

The final result is 975569.05 with a remainder of 0.0.