We look at the division of 439813 by 40 
Our goal is to divide 439813 by 40.

Moving on to step 1:
40 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 40

Let's proceed to step 2:
When dividing 43 by 40, we get 1 with a remainder of 3.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 3 after subtracting 40 from 43.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 40

Let's proceed to step 3:
If we divide 39 by 40, we get 0 and a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 10.0
If we subtract 0 from 39, we get 39.
Bring next digit (8) of the dividend behind the 39 and repeat the process: 398 / 40

On to step 4:
When dividing 398 by 40, we get 9 with a remainder of 38.
Put 9 as the next digit of the answer. 
Result so far: 109.0
If we take 360 away from 398, we end up with 38.
Take the next digit (1) from the dividend and append it to 38, then repeat: 381 / 40

Moving on to step 5:
When dividing 381 by 40, we get 9 with a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 1099.0
Subtract 360 from 381 to get 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 40

Going ahead to step 6:
40 goes into 213 5 times with a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 10995.0
If we take 200 away from 213, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 7:
The number 40 fits into 130 3 times, leaving a remainder of 10.
The next digit of our result is 3. 
Result so far: 10995.3
If we subtract 120 from 130, we 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.

Moving on to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 10995.32
Deduct 80 from 100 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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 10995.325
If we take 200 away from 200, 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 10995.325
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10995.325
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.

The final result is 10995.325 with a remainder of 0.0.