We look at the division of 623192 by 40 
We want to figure out the number of times 623192 can be divided by 40.

Moving on to step 1:
40 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (2) from the dividend after 6, then repeat: 62 / 40

On to step 2:
If we divide 62 by 40, we get 1 and a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 22 after subtracting 40 from 62.
Append the next digit (3) from the dividend to 22 and continue with: 223 / 40

Step 3:
40 can be fit into 223 5 times, resulting in a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
Subtract 200 from 223 to get 23.
Bring next digit (1) of the dividend behind the 23 and repeat the process: 231 / 40

On to step 4:
If we divide 231 by 40, we get 5 and a remainder of 31.
Record the quotient 5 as the next digit in the result. 
Result so far: 155.0
The remainder is 31 after subtracting 200 from 231.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 40

Advancing to step 5:
40 can be fit into 319 7 times, resulting in a remainder of 39.
Put 7 as the next digit of the answer. 
Result so far: 1557.0
Subtract 280 from 319 to get 39.
Take the next digit (2) from the dividend and append it to 39, then repeat: 392 / 40

Going ahead to step 6:
The number 40 fits into 392 9 times, leaving a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 15579.0
If we take 360 away from 392, we end up 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.

Going ahead to step 7:
If we divide 320 by 40, we get 8 and a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 15579.8
Subtract 320 from 320 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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15579.8
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 15579.8
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.

The final outcome is 15579.8, with a leftover of 0.0.