We look at the division of 149312 by 40 
We want to figure out the number of times 149312 can be divided by 40.

On to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 40

Going ahead to step 2:
The number 40 fits into 14 0 times, leaving a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 14 to get 14.
Include the next digit (9) from the dividend after 14, then repeat: 149 / 40

Moving on to step 3:
When dividing 149 by 40, we get 3 with a remainder of 29.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 29 after subtracting 120 from 149.
Grab the next digit (3) from the dividend, add it to 29, then carry on: 293 / 40

Moving on to step 4:
When dividing 293 by 40, we get 7 with a remainder of 13.
The next digit of our result is 7. 
Result so far: 37.0
Subtract 280 from 293 to get 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 40

Step 5:
The number 40 fits into 131 3 times, leaving a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 373.0
Subtract 120 from 131 to get 11.
Fetch the next digit (2) from the dividend, attach it to 11 and continue: 112 / 40

Step 6:
112 divided by 40 is 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 3732.0
Subtracting 80 from 112 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
320 divided by 40 is 8 with a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 3732.8
Deduct 320 from 320 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.

On to step 8:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3732.8
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.
The next digit of our result is 0. 
Result so far: 3732.8
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 final result is 3732.8 with a remainder of 0.0.