Let's divide 530239 by 40
We're looking to find how many times 40 goes into 530239.

On to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 40

Let's proceed to step 2:
40 can be fit into 53 1 times, resulting in a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 53 and we're left with 13.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 40

On to step 3:
If we divide 130 by 40, we get 3 and a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Deduct 120 from 130 and we're left with 10.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 40

Let's proceed to step 4:
40 can be fit into 102 2 times, resulting in a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 132.0
Subtracting 80 from 102 leaves us with 22.
Bring next digit (3) of the dividend behind the 22 and repeat the process: 223 / 40

Advancing to step 5:
The number 40 fits into 223 5 times, leaving a remainder of 23.
Use 5 as the next digit of our solution. 
Result so far: 1325.0
Subtract 200 from 223 to get 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 40

Let's proceed to step 6:
The number 40 fits into 239 5 times, leaving a remainder of 39.
Write down 5 as next digit of the result. 
Result so far: 13255.0
If we take 200 away from 239, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
390 divided by 40 is 9 with a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 13255.9
If we subtract 360 from 390, we get 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:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 13255.97
Deduct 280 from 300 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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13255.975
Subtracting 200 from 200 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.

Going ahead 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: 13255.975
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.

Going ahead 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: 13255.975
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.

In conclusion, the division gives 13255.975 with a balance of 0.0.