Let's divide 188244 by 40
We want to divide 188244 by 40.

Going ahead to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 40

Moving on to step 2:
If we divide 18 by 40, we get 0 and a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Append the next digit (8) from the dividend to 18 and continue with: 188 / 40

Advancing to step 3:
40 can be fit into 188 4 times, resulting in a remainder of 28.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 160 from 188 to get 28.
Grab the next digit (2) from the dividend, add it to 28, then carry on: 282 / 40

Advancing to step 4:
282 divided by 40 is 7 with a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 47.0
Deduct 280 from 282 and we're left with 2.
Take the next digit (4) from the dividend and append it to 2, then repeat: 24 / 40

Step 5:
40 goes into 24 0 times with a remainder of 24.
The next digit of our result is 0. 
Result so far: 470.0
If we take 0 away from 24, we end up with 24.
Bring next digit (4) of the dividend behind the 24 and repeat the process: 244 / 40

Let's proceed to step 6:
40 can be fit into 244 6 times, resulting in a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 4706.0
If we take 240 away from 244, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
The number 40 fits into 40 1 times, leaving a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 4706.1
If we take 40 away from 40, 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.

Advancing to step 8:
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: 4706.1
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.

On to step 9:
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: 4706.1
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 4706.1 and a remainder of 0.0.