We're dividing 159339 by 40 
We want to figure out the number of times 159339 can be divided by 40.

Let's proceed 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
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (5) from the dividend, add it to 1, then carry on: 15 / 40

Advancing to step 2:
15 divided by 40 is 0 with a remainder of 15.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 15, we end up with 15.
Fetch the next digit (9) from the dividend, attach it to 15 and continue: 159 / 40

Advancing to step 3:
When dividing 159 by 40, we get 3 with a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 120 from 159, we get 39.
Append the next digit (3) from the dividend to 39 and continue with: 393 / 40

On to step 4:
40 can be fit into 393 9 times, resulting in a remainder of 33.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Deduct 360 from 393 and we're left with 33.
Grab the next digit (3) from the dividend, add it to 33, then carry on: 333 / 40

On to step 5:
333 divided by 40 is 8 with a remainder of 13.
The number 8 becomes the next digit in our result. 
Result so far: 398.0
The remainder is 13 after subtracting 320 from 333.
Bring next digit (9) of the dividend behind the 13 and repeat the process: 139 / 40

Step 6:
139 divided by 40 is 3 with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 3983.0
Subtract 120 from 139 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
190 divided by 40 is 4 with a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 3983.4
Subtract 160 from 190 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 3983.47
If we subtract 280 from 300, we get 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3983.475
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 3983.475
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3983.475
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.

The quotient of the division is 3983.475, and the remainder is 0.0.