We look at the division of 39519264 by 40 
We want to divide 39519264 by 40.

Moving on to step 1:
40 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 40

On to step 2:
When dividing 39 by 40, we get 0 with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Include the next digit (5) from the dividend after 39, then repeat: 395 / 40

On to step 3:
When dividing 395 by 40, we get 9 with a remainder of 35.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtracting 360 from 395 leaves us with 35.
Bring next digit (1) of the dividend behind the 35 and repeat the process: 351 / 40

Step 4:
40 goes into 351 8 times with a remainder of 31.
Record the quotient 8 as the next digit in the result. 
Result so far: 98.0
Subtracting 320 from 351 leaves us with 31.
Include the next digit (9) from the dividend after 31, then repeat: 319 / 40

Moving on 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: 987.0
The remainder is 39 after subtracting 280 from 319.
Fetch the next digit (2) from the dividend, attach it to 39 and continue: 392 / 40

Advancing to step 6:
40 goes into 392 9 times with a remainder of 32.
The next digit of our result is 9. 
Result so far: 9879.0
Subtracting 360 from 392 leaves us with 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 40

Going ahead to step 7:
40 goes into 326 8 times with a remainder of 6.
The next digit of our result is 8. 
Result so far: 98798.0
Subtracting 320 from 326 leaves us with 6.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 40

On to step 8:
64 divided by 40 is 1 with a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 987981.0
Subtract 40 from 64 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
When dividing 240 by 40, we get 6 with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 987981.6
Deduct 240 from 240 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 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 987981.6
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 987981.6
If we take 0 away from 0, 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.

Our division results in 987981.6 with a remaining 0.0.