We divide 220339 by 40
We want to figure out the number of times 220339 can be divided by 40.

Step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 40

Going ahead to step 2:
If we divide 22 by 40, we get 0 and a remainder of 22.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 22 to get 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 40

Let's proceed to step 3:
If we divide 220 by 40, we get 5 and a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 20 after subtracting 200 from 220.
Append the next digit (3) from the dividend to 20 and continue with: 203 / 40

Moving on to step 4:
The number 40 fits into 203 5 times, leaving a remainder of 3.
Put 5 as the next digit of the answer. 
Result so far: 55.0
Subtracting 200 from 203 leaves us with 3.
Include the next digit (3) from the dividend after 3, then repeat: 33 / 40

Step 5:
33 divided by 40 is 0 with a remainder of 33.
Use 0 as the next digit of our solution. 
Result so far: 550.0
The remainder is 33 after subtracting 0 from 33.
Append the next digit (9) from the dividend to 33 and continue with: 339 / 40

Moving on to step 6:
The number 40 fits into 339 8 times, leaving a remainder of 19.
Record the quotient 8 as the next digit in the result. 
Result so far: 5508.0
The remainder is 19 after subtracting 320 from 339.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
If we divide 190 by 40, we get 4 and a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 5508.4
If we take 160 away from 190, 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.

Let's proceed to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 5508.47
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 9:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5508.475
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5508.475
Subtract 0 from 0 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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5508.475
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.

The quotient of the division is 5508.475, and the remainder is 0.0.