39663242 divided by 40 
Let's see how many times 40 fits into 39663242.

On to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 40

Step 2:
40 can be fit into 39 0 times, resulting in a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Grab the next digit (6) from the dividend, add it to 39, then carry on: 396 / 40

Going ahead to step 3:
When dividing 396 by 40, we get 9 with a remainder of 36.
The next digit of our result is 9. 
Result so far: 9.0
The remainder is 36 after subtracting 360 from 396.
Grab the next digit (6) from the dividend, add it to 36, then carry on: 366 / 40

Step 4:
366 divided by 40 is 9 with a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 99.0
Subtracting 360 from 366 leaves us with 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 40

Moving on to step 5:
When dividing 63 by 40, we get 1 with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 991.0
If we take 40 away from 63, we end up with 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 40

On to step 6:
When dividing 232 by 40, we get 5 with a remainder of 32.
Use 5 as the next digit of our solution. 
Result so far: 9915.0
Deduct 200 from 232 and we're left with 32.
Take the next digit (4) from the dividend and append it to 32, then repeat: 324 / 40

Moving on to step 7:
40 goes into 324 8 times with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 99158.0
The remainder is 4 after subtracting 320 from 324.
Grab the next digit (2) from the dividend, add it to 4, then carry on: 42 / 40

On to step 8:
40 can be fit into 42 1 times, resulting in a remainder of 2.
The next digit of our result is 1. 
Result so far: 991581.0
If we take 40 away from 42, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 9:
The number 40 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 991581.0
The remainder is 20 after subtracting 0 from 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 10:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 991581.05
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

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: 991581.05
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.

Advancing to step 12:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 991581.05
Deduct 0 from 0 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.

The final result is 991581.05 with a remainder of 0.0.