88159805 ÷ 40 
We want to figure out the number of times 88159805 can be divided by 40.

Step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (8) of the dividend behind the 8 and repeat the process: 88 / 40

Advancing to step 2:
40 goes into 88 2 times with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 8 after subtracting 80 from 88.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 40

Going ahead to step 3:
40 goes into 81 2 times with a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Deduct 80 from 81 and we're left with 1.
Include the next digit (5) from the dividend after 1, then repeat: 15 / 40

Moving on to step 4:
The number 40 fits into 15 0 times, leaving a remainder of 15.
Record the quotient 0 as the next digit in the result. 
Result so far: 220.0
If we take 0 away from 15, we end up with 15.
Grab the next digit (9) from the dividend, add it to 15, then carry on: 159 / 40

On to step 5:
If we divide 159 by 40, we get 3 and a remainder of 39.
Record the quotient 3 as the next digit in the result. 
Result so far: 2203.0
Subtracting 120 from 159 leaves us with 39.
Append the next digit (8) from the dividend to 39 and continue with: 398 / 40

Going ahead to step 6:
40 goes into 398 9 times with a remainder of 38.
The next digit of our result is 9. 
Result so far: 22039.0
If we take 360 away from 398, we end up with 38.
Bring next digit (0) of the dividend behind the 38 and repeat the process: 380 / 40

Going ahead to step 7:
When dividing 380 by 40, we get 9 with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 220399.0
If we subtract 360 from 380, we get 20.
Bring next digit (5) of the dividend behind the 20 and repeat the process: 205 / 40

Moving on to step 8:
205 divided by 40 is 5 with a remainder of 5.
The next digit of our result is 5. 
Result so far: 2203995.0
Subtracting 200 from 205 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 9:
40 can be fit into 50 1 times, resulting in a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 2203995.1
If we take 40 away from 50, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 10:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 2203995.12
If we take 80 away from 100, we end up 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 11:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 2203995.125
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.

On to step 12:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2203995.125
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.

Moving on to step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2203995.125
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 2203995.125 with a remaining 0.0.