58399523 divided by 40 
We want to figure out the number of times 58399523 can be divided by 40.

Going ahead to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (8) from the dividend, attach it to 5 and continue: 58 / 40

Step 2:
When dividing 58 by 40, we get 1 with a remainder of 18.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 58, we end up with 18.
Grab the next digit (3) from the dividend, add it to 18, then carry on: 183 / 40

On to step 3:
40 can be fit into 183 4 times, resulting in a remainder of 23.
Write down 4 as next digit of the result. 
Result so far: 14.0
Deduct 160 from 183 and we're left with 23.
Bring next digit (9) of the dividend behind the 23 and repeat the process: 239 / 40

On to step 4:
40 can be fit into 239 5 times, resulting in a remainder of 39.
Record the quotient 5 as the next digit in the result. 
Result so far: 145.0
If we take 200 away from 239, we end up with 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 40

Let's proceed to step 5:
When dividing 399 by 40, we get 9 with a remainder of 39.
The number 9 becomes the next digit in our result. 
Result so far: 1459.0
Subtract 360 from 399 to get 39.
Include the next digit (5) from the dividend after 39, then repeat: 395 / 40

Let's proceed to step 6:
The number 40 fits into 395 9 times, leaving a remainder of 35.
Record the quotient 9 as the next digit in the result. 
Result so far: 14599.0
Subtract 360 from 395 to get 35.
Grab the next digit (2) from the dividend, add it to 35, then carry on: 352 / 40

Let's proceed to step 7:
40 goes into 352 8 times with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 145998.0
Deduct 320 from 352 and we're left with 32.
Take the next digit (3) from the dividend and append it to 32, then repeat: 323 / 40

Going ahead to step 8:
If we divide 323 by 40, we get 8 and a remainder of 3.
Put 8 as the next digit of the answer. 
Result so far: 1459988.0
Subtracting 320 from 323 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 9:
40 can be fit into 30 0 times, resulting in a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 1459988.0
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 10:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 1459988.07
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.

Let's proceed to step 11:
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: 1459988.075
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.

Advancing to step 12:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1459988.075
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.

Let's proceed to step 13:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 1459988.075
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 1459988.075 with a remainder of 0.0.