We look at the division of 194761 by 40 
We're looking to find how many times 40 goes into 194761.

Advancing to step 1:
If we divide 1 by 40, we get 0 and 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.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 40

On to step 2:
40 goes into 19 0 times with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Take the next digit (4) from the dividend and append it to 19, then repeat: 194 / 40

Going ahead to step 3:
194 divided by 40 is 4 with a remainder of 34.
The next digit of our result is 4. 
Result so far: 4.0
If we take 160 away from 194, we end up with 34.
Take the next digit (7) from the dividend and append it to 34, then repeat: 347 / 40

Moving on to step 4:
When dividing 347 by 40, we get 8 with a remainder of 27.
Put 8 as the next digit of the answer. 
Result so far: 48.0
The remainder is 27 after subtracting 320 from 347.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 40

Advancing to step 5:
When dividing 276 by 40, we get 6 with a remainder of 36.
The next digit of our result is 6. 
Result so far: 486.0
Subtracting 240 from 276 leaves us with 36.
Append the next digit (1) from the dividend to 36 and continue with: 361 / 40

Let's proceed to step 6:
40 goes into 361 9 times with a remainder of 1.
Use 9 as the next digit of our solution. 
Result so far: 4869.0
Subtracting 360 from 361 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
10 divided by 40 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 4869.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 4869.02
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4869.025
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4869.025
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4869.025
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 4869.025 with a remainder of 0.0.