Let's divide 59823526 by 40
We want to figure out the number of times 59823526 can be divided by 40.

Let's proceed to step 1:
5 divided by 40 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (9) from the dividend, add it to 5, then carry on: 59 / 40

On to step 2:
When dividing 59 by 40, we get 1 with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 19 after subtracting 40 from 59.
Fetch the next digit (8) from the dividend, attach it to 19 and continue: 198 / 40

On to step 3:
40 can be fit into 198 4 times, resulting in a remainder of 38.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtracting 160 from 198 leaves us with 38.
Fetch the next digit (2) from the dividend, attach it to 38 and continue: 382 / 40

Going ahead to step 4:
382 divided by 40 is 9 with a remainder of 22.
Record the quotient 9 as the next digit in the result. 
Result so far: 149.0
Subtracting 360 from 382 leaves us with 22.
Bring next digit (3) of the dividend behind the 22 and repeat the process: 223 / 40

On to step 5:
The number 40 fits into 223 5 times, leaving a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 1495.0
Deduct 200 from 223 and we're left with 23.
Fetch the next digit (5) from the dividend, attach it to 23 and continue: 235 / 40

Going ahead to step 6:
40 can be fit into 235 5 times, resulting in a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 14955.0
If we take 200 away from 235, we end up with 35.
Take the next digit (2) from the dividend and append it to 35, then repeat: 352 / 40

Moving on to step 7:
352 divided by 40 is 8 with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 149558.0
Subtract 320 from 352 to get 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 40

Going ahead to step 8:
If we divide 326 by 40, we get 8 and a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 1495588.0
If we subtract 320 from 326, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 9:
40 can be fit into 60 1 times, resulting in a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 1495588.1
If we subtract 40 from 60, we 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.

Moving on to step 10:
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: 1495588.15
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1495588.15
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.

Step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1495588.15
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 1495588.15 with a balance of 0.0.