139031 divided by 40 
Let's see how many times 40 fits into 139031.

Moving on to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 40

Let's proceed to step 2:
When dividing 13 by 40, we get 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 40

Step 3:
The number 40 fits into 139 3 times, leaving a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 120 from 139, we get 19.
Include the next digit (0) from the dividend after 19, then repeat: 190 / 40

Advancing to step 4:
If we divide 190 by 40, we get 4 and a remainder of 30.
The next digit of our result is 4. 
Result so far: 34.0
The remainder is 30 after subtracting 160 from 190.
Fetch the next digit (3) from the dividend, attach it to 30 and continue: 303 / 40

Step 5:
The number 40 fits into 303 7 times, leaving a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 347.0
If we take 280 away from 303, we end up with 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 40

Advancing to step 6:
The number 40 fits into 231 5 times, leaving a remainder of 31.
Write down 5 as next digit of the result. 
Result so far: 3475.0
The remainder is 31 after subtracting 200 from 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
The number 40 fits into 310 7 times, leaving a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 3475.7
If we take 280 away from 310, we end up 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.
The number 7 becomes the next digit in our result. 
Result so far: 3475.77
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.

The quotient of the division is 3475.77, and the remainder is 0.02.