We're dividing 40355963 by 139 
We want to figure out the number of times 40355963 can be divided by 139.

Advancing to step 1:
The number 139 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 139

Going ahead to step 2:
139 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 139

Going ahead to step 3:
403 divided by 139 is 2 with a remainder of 125.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 278 from 403 and we're left with 125.
Bring next digit (5) of the dividend behind the 125 and repeat the process: 1255 / 139

On to step 4:
When dividing 1255 by 139, we get 9 with a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 29.0
Subtracting 1251 from 1255 leaves us with 4.
Include the next digit (5) from the dividend after 4, then repeat: 45 / 139

Moving on to step 5:
45 divided by 139 is 0 with a remainder of 45.
The number 0 becomes the next digit in our result. 
Result so far: 290.0
Deduct 0 from 45 and we're left with 45.
Include the next digit (9) from the dividend after 45, then repeat: 459 / 139

Moving on to step 6:
139 can be fit into 459 3 times, resulting in a remainder of 42.
Put 3 as the next digit of the answer. 
Result so far: 2903.0
If we take 417 away from 459, we end up with 42.
Take the next digit (6) from the dividend and append it to 42, then repeat: 426 / 139

Step 7:
The number 139 fits into 426 3 times, leaving a remainder of 9.
The next digit of our result is 3. 
Result so far: 29033.0
Subtract 417 from 426 to get 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 139

Let's proceed to step 8:
139 goes into 93 0 times with a remainder of 93.
Use 0 as the next digit of our solution. 
Result so far: 290330.0
Subtract 0 from 93 to get 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Step 9:
139 can be fit into 930 6 times, resulting in a remainder of 96.
Record the quotient 6 as the next digit in the result. 
Result so far: 290330.6
Deduct 834 from 930 and we're left with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

On to step 10:
The number 139 fits into 960 6 times, leaving a remainder of 126.
Record the quotient 6 as the next digit in the result. 
Result so far: 290330.66
If we subtract 834 from 960, we get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

The quotient of the division is 290330.66, and the remainder is 0.126.