Let's divide 194937 by 40
Let's see how many times 40 fits into 194937.

Advancing 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
If we subtract 0 from 1, we get 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 40

Step 2:
If we divide 19 by 40, we get 0 and a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 40

Step 3:
40 goes into 194 4 times with a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 160 from 194, we get 34.
Include the next digit (9) from the dividend after 34, then repeat: 349 / 40

On to step 4:
The number 40 fits into 349 8 times, leaving a remainder of 29.
Use 8 as the next digit of our solution. 
Result so far: 48.0
Subtracting 320 from 349 leaves us with 29.
Fetch the next digit (3) from the dividend, attach it to 29 and continue: 293 / 40

Moving on to step 5:
293 divided by 40 is 7 with a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 487.0
Subtract 280 from 293 to get 13.
Fetch the next digit (7) from the dividend, attach it to 13 and continue: 137 / 40

On to step 6:
The number 40 fits into 137 3 times, leaving a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 4873.0
Subtract 120 from 137 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
40 can be fit into 170 4 times, resulting in a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 4873.4
If we subtract 160 from 170, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 4873.42
Deduct 80 from 100 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.

Going ahead to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4873.425
Deduct 200 from 200 and we're left 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 4873.425
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.

Let's proceed to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4873.425
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.

The final result is 4873.425 with a remainder of 0.0.