We're dividing 198399 by 40 
We want to divide 198399 by 40.

Going ahead to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 40

Advancing to step 2:
When dividing 19 by 40, we get 0 with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Fetch the next digit (8) from the dividend, attach it to 19 and continue: 198 / 40

Moving on to step 3:
40 can be fit into 198 4 times, resulting in a remainder of 38.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 160 away from 198, we end up with 38.
Fetch the next digit (3) from the dividend, attach it to 38 and continue: 383 / 40

Step 4:
383 divided by 40 is 9 with a remainder of 23.
Put 9 as the next digit of the answer. 
Result so far: 49.0
Deduct 360 from 383 and we're left with 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 40

Let's proceed to step 5:
When dividing 239 by 40, we get 5 with a remainder of 39.
The number 5 becomes the next digit in our result. 
Result so far: 495.0
Deduct 200 from 239 and we're left with 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 40

Moving on to step 6:
399 divided by 40 is 9 with a remainder of 39.
Use 9 as the next digit of our solution. 
Result so far: 4959.0
The remainder is 39 after subtracting 360 from 399.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
Put 9 as the next digit of the answer. 
Result so far: 4959.9
Deduct 360 from 390 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 4959.97
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4959.975
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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4959.975
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4959.975
Subtracting 0 from 0 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.

In conclusion, the division gives 4959.975 with a balance of 0.0.