We look at the division of 39650 by 40 
We want to divide 39650 by 40.

On to step 1:
40 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 40

Going ahead to step 2:
39 divided by 40 is 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Bring next digit (6) of the dividend behind the 39 and repeat the process: 396 / 40

Moving on to step 3:
396 divided by 40 is 9 with a remainder of 36.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we take 360 away from 396, we end up with 36.
Bring next digit (5) of the dividend behind the 36 and repeat the process: 365 / 40

Step 4:
365 divided by 40 is 9 with a remainder of 5.
Record the quotient 9 as the next digit in the result. 
Result so far: 99.0
If we take 360 away from 365, we end up with 5.
Include the next digit (0) from the dividend after 5, then repeat: 50 / 40

Moving on to step 5:
The number 40 fits into 50 1 times, leaving a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 991.0
Subtracting 40 from 50 leaves us 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.

Step 6:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 991.2
The remainder is 20 after subtracting 80 from 100.
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 7:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 991.25
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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 991.25
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.

Advancing to step 9:
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: 991.25
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.

In conclusion, the division gives 991.25 with a balance of 0.0.