88539140 divided by 40 
We want to figure out the number of times 88539140 can be divided by 40.

Advancing to step 1:
8 divided by 40 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (8) from the dividend and append it to 8, then repeat: 88 / 40

Let's proceed to step 2:
The number 40 fits into 88 2 times, leaving a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 80 from 88 and we're left with 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 40

Going ahead to step 3:
40 goes into 85 2 times with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 22.0
Subtracting 80 from 85 leaves us with 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 40

Going ahead to step 4:
40 goes into 53 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 221.0
Subtract 40 from 53 to get 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 40

Moving on to step 5:
When dividing 139 by 40, we get 3 with a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 2213.0
Deduct 120 from 139 and we're left with 19.
Include the next digit (1) from the dividend after 19, then repeat: 191 / 40

Let's proceed to step 6:
When dividing 191 by 40, we get 4 with a remainder of 31.
The next digit of our result is 4. 
Result so far: 22134.0
The remainder is 31 after subtracting 160 from 191.
Append the next digit (4) from the dividend to 31 and continue with: 314 / 40

On to step 7:
40 goes into 314 7 times with a remainder of 34.
Put 7 as the next digit of the answer. 
Result so far: 221347.0
Subtract 280 from 314 to get 34.
Take the next digit (0) from the dividend and append it to 34, then repeat: 340 / 40

On to step 8:
40 goes into 340 8 times with a remainder of 20.
The next digit of our result is 8. 
Result so far: 2213478.0
Subtracting 320 from 340 leaves us 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.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2213478.5
Deduct 200 from 200 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2213478.5
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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2213478.5
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.

Our division results in 2213478.5 with a remaining 0.0.