We're dividing 194755 by 40 
We want to divide 194755 by 40.

Let's proceed to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 40

On to step 2:
The number 40 fits into 19 0 times, leaving a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Append the next digit (4) from the dividend to 19 and continue with: 194 / 40

Step 3:
When dividing 194 by 40, we get 4 with a remainder of 34.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 160 from 194 and we're left with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

Going ahead to step 4:
40 can be fit into 347 8 times, resulting in a remainder of 27.
The number 8 becomes the next digit in our result. 
Result so far: 48.0
If we subtract 320 from 347, we get 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 40

Step 5:
The number 40 fits into 275 6 times, leaving a remainder of 35.
The number 6 becomes the next digit in our result. 
Result so far: 486.0
Subtracting 240 from 275 leaves us with 35.
Take the next digit (5) from the dividend and append it to 35, then repeat: 355 / 40

Moving on to step 6:
355 divided by 40 is 8 with a remainder of 35.
Write down 8 as next digit of the result. 
Result so far: 4868.0
If we subtract 320 from 355, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 7:
If we divide 350 by 40, we get 8 and a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 4868.8
Subtract 320 from 350 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.

Moving on to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 4868.87
Subtract 280 from 300 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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4868.875
Subtracting 200 from 200 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4868.875
Subtract 0 from 0 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 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4868.875
If we subtract 0 from 0, we 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.

The final result is 4868.875 with a remainder of 0.0.