Let's divide 189487 by 40
We want to divide 189487 by 40.

Advancing to step 1:
1 divided by 40 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 40

Advancing to step 2:
40 can be fit into 18 0 times, resulting in a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 18 and we're left with 18.
Bring next digit (9) of the dividend behind the 18 and repeat the process: 189 / 40

Moving on to step 3:
If we divide 189 by 40, we get 4 and a remainder of 29.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 160 from 189 and we're left with 29.
Fetch the next digit (4) from the dividend, attach it to 29 and continue: 294 / 40

Going ahead to step 4:
40 goes into 294 7 times with a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 47.0
Subtract 280 from 294 to get 14.
Include the next digit (8) from the dividend after 14, then repeat: 148 / 40

Let's proceed to step 5:
The number 40 fits into 148 3 times, leaving a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 473.0
Subtract 120 from 148 to get 28.
Include the next digit (7) from the dividend after 28, then repeat: 287 / 40

Let's proceed to step 6:
40 goes into 287 7 times with a remainder of 7.
Record the quotient 7 as the next digit in the result. 
Result so far: 4737.0
Subtract 280 from 287 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
70 divided by 40 is 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 4737.1
Subtract 40 from 70 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 4737.17
Subtracting 280 from 300 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.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4737.175
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.

Moving on to 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: 4737.175
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4737.175
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.

After the division, we end up with 4737.175 and a remainder of 0.0.