We divide 199757 by 40
We want to figure out the number of times 199757 can be divided by 40.

Moving on to step 1:
1 divided by 40 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

Going ahead to step 2:
The number 40 fits into 19 0 times, leaving a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 40

Moving on to step 3:
When dividing 199 by 40, we get 4 with a remainder of 39.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 160 away from 199, we end up with 39.
Take the next digit (7) from the dividend and append it to 39, then repeat: 397 / 40

Advancing to step 4:
When dividing 397 by 40, we get 9 with a remainder of 37.
Use 9 as the next digit of our solution. 
Result so far: 49.0
The remainder is 37 after subtracting 360 from 397.
Append the next digit (5) from the dividend to 37 and continue with: 375 / 40

Let's proceed to step 5:
When dividing 375 by 40, we get 9 with a remainder of 15.
Record the quotient 9 as the next digit in the result. 
Result so far: 499.0
Subtracting 360 from 375 leaves us with 15.
Grab the next digit (7) from the dividend, add it to 15, then carry on: 157 / 40

On to step 6:
40 goes into 157 3 times with a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 4993.0
Subtracting 120 from 157 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 7:
The number 40 fits into 370 9 times, leaving a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 4993.9
The remainder is 10 after subtracting 360 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 4993.92
Subtract 80 from 100 to 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:
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: 4993.925
Subtract 200 from 200 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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4993.925
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.

On to step 11:
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: 4993.925
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.

The final outcome is 4993.925, with a leftover of 0.0.