174939 divided by 40 
We want to divide 174939 by 40.

Let's proceed to step 1:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Advancing to step 2:
40 can be fit into 17 0 times, resulting in a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Fetch the next digit (4) from the dividend, attach it to 17 and continue: 174 / 40

Step 3:
When dividing 174 by 40, we get 4 with a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 14 after subtracting 160 from 174.
Bring next digit (9) of the dividend behind the 14 and repeat the process: 149 / 40

Going ahead to step 4:
40 can be fit into 149 3 times, resulting in a remainder of 29.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
Subtracting 120 from 149 leaves us with 29.
Grab the next digit (3) from the dividend, add it to 29, then carry on: 293 / 40

Going ahead to step 5:
The number 40 fits into 293 7 times, leaving a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 437.0
Deduct 280 from 293 and we're left with 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 40

Advancing to step 6:
If we divide 139 by 40, we get 3 and a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 4373.0
Subtracting 120 from 139 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
When dividing 190 by 40, we get 4 with a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 4373.4
If we take 160 away from 190, 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.
Put 7 as the next digit of the answer. 
Result so far: 4373.47
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4373.475
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4373.475
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4373.475
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.

The final result is 4373.475 with a remainder of 0.0.