399552 ÷ 40 
We want to divide 399552 by 40.

Let's proceed to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 40

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
Subtracting 0 from 39 leaves us with 39.
Bring next digit (9) of the dividend behind the 39 and repeat the process: 399 / 40

Advancing to step 3:
If we divide 399 by 40, we get 9 and a remainder of 39.
The next digit of our result is 9. 
Result so far: 9.0
Subtracting 360 from 399 leaves us with 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 40

Going ahead to step 4:
When dividing 395 by 40, we get 9 with a remainder of 35.
Write down 9 as next digit of the result. 
Result so far: 99.0
If we subtract 360 from 395, we get 35.
Bring next digit (5) of the dividend behind the 35 and repeat the process: 355 / 40

Going ahead to step 5:
When dividing 355 by 40, we get 8 with a remainder of 35.
Write down 8 as next digit of the result. 
Result so far: 998.0
If we take 320 away from 355, we end up with 35.
Append the next digit (2) from the dividend to 35 and continue with: 352 / 40

Going ahead to step 6:
40 goes into 352 8 times with a remainder of 32.
The next digit of our result is 8. 
Result so far: 9988.0
If we subtract 320 from 352, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 7:
320 divided by 40 is 8 with a remainder of 0.
The next digit of our result is 8. 
Result so far: 9988.8
Subtracting 320 from 320 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 8:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 9988.8
If we take 0 away from 0, we end up 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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 9988.8
If we take 0 away from 0, we end up 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.

In conclusion, the division gives 9988.8 with a balance of 0.0.