Let's divide 39164446 by 40
We want to divide 39164446 by 40.

On to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 40

Let's proceed to step 2:
The number 40 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Include the next digit (1) from the dividend after 39, then repeat: 391 / 40

Going ahead to step 3:
When dividing 391 by 40, we get 9 with a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we take 360 away from 391, we end up with 31.
Take the next digit (6) from the dividend and append it to 31, then repeat: 316 / 40

Going ahead to step 4:
316 divided by 40 is 7 with a remainder of 36.
The next digit of our result is 7. 
Result so far: 97.0
Deduct 280 from 316 and we're left with 36.
Append the next digit (4) from the dividend to 36 and continue with: 364 / 40

Moving on to step 5:
40 goes into 364 9 times with a remainder of 4.
The next digit of our result is 9. 
Result so far: 979.0
The remainder is 4 after subtracting 360 from 364.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 40

On to step 6:
The number 40 fits into 44 1 times, leaving a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 9791.0
Deduct 40 from 44 and we're left with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 40

Let's proceed to step 7:
40 goes into 44 1 times with a remainder of 4.
The next digit of our result is 1. 
Result so far: 97911.0
Subtract 40 from 44 to get 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 40

On to step 8:
The number 40 fits into 46 1 times, leaving a remainder of 6.
The next digit of our result is 1. 
Result so far: 979111.0
Deduct 40 from 46 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 9:
If we divide 60 by 40, we get 1 and a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 979111.1
Deduct 40 from 60 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.

Let's proceed to step 10:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 979111.15
Subtract 200 from 200 to 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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 979111.15
Subtracting 0 from 0 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.
Record the quotient 0 as the next digit in the result. 
Result so far: 979111.15
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.

Our division results in 979111.15 with a remaining 0.0.