Let's divide 39714 by 40
Let's see how many times 40 fits into 39714.

On to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 40

On to step 2:
The number 40 fits into 39 0 times, leaving a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Grab the next digit (7) from the dividend, add it to 39, then carry on: 397 / 40

Going ahead to step 3:
When dividing 397 by 40, we get 9 with a remainder of 37.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 360 from 397, we get 37.
Append the next digit (1) from the dividend to 37 and continue with: 371 / 40

Step 4:
The number 40 fits into 371 9 times, leaving a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 99.0
Subtracting 360 from 371 leaves us with 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 40

Step 5:
40 can be fit into 114 2 times, resulting in a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 992.0
Subtracting 80 from 114 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 6:
The number 40 fits into 340 8 times, leaving a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 992.8
The remainder is 20 after subtracting 320 from 340.
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 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 992.85
The remainder is 0 after subtracting 200 from 200.
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 8:
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: 992.85
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.

Advancing to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 992.85
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.

The quotient of the division is 992.85, and the remainder is 0.0.