380939 ÷ 40 
We want to figure out the number of times 380939 can be divided by 40.

Step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 40

Advancing to step 2:
If we divide 38 by 40, we get 0 and a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Fetch the next digit (0) from the dividend, attach it to 38 and continue: 380 / 40

On to step 3:
The number 40 fits into 380 9 times, leaving a remainder of 20.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 360 from 380, we get 20.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 40

On to step 4:
209 divided by 40 is 5 with a remainder of 9.
The number 5 becomes the next digit in our result. 
Result so far: 95.0
Subtract 200 from 209 to get 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 40

Let's proceed to step 5:
When dividing 93 by 40, we get 2 with a remainder of 13.
The next digit of our result is 2. 
Result so far: 952.0
Subtract 80 from 93 to get 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 40

Let's proceed to step 6:
139 divided by 40 is 3 with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 9523.0
If we subtract 120 from 139, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
The number 40 fits into 190 4 times, leaving a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 9523.4
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.

Moving on to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 9523.47
Subtracting 280 from 300 leaves us 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9523.475
If we take 200 away from 200, 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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9523.475
Deduct 0 from 0 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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9523.475
Deduct 0 from 0 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.

In conclusion, the division gives 9523.475 with a balance of 0.0.