239977 ÷ 40 
We want to figure out the number of times 239977 can be divided by 40.

Moving on to step 1:
40 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 40

On to step 2:
23 divided by 40 is 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 40

Moving on to step 3:
If we divide 239 by 40, we get 5 and a remainder of 39.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 200 from 239 to get 39.
Bring next digit (9) of the dividend behind the 39 and repeat the process: 399 / 40

Advancing to step 4:
The number 40 fits into 399 9 times, leaving a remainder of 39.
The next digit of our result is 9. 
Result so far: 59.0
If we take 360 away from 399, we end up with 39.
Take the next digit (7) from the dividend and append it to 39, then repeat: 397 / 40

Moving on to step 5:
40 goes into 397 9 times with a remainder of 37.
Use 9 as the next digit of our solution. 
Result so far: 599.0
If we take 360 away from 397, we end up with 37.
Bring next digit (7) of the dividend behind the 37 and repeat the process: 377 / 40

Let's proceed to step 6:
40 can be fit into 377 9 times, resulting in a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 5999.0
If we take 360 away from 377, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
If we divide 170 by 40, we get 4 and a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 5999.4
Deduct 160 from 170 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 5999.42
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5999.425
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5999.425
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5999.425
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.

Our division results in 5999.425 with a remaining 0.0.