45281939 ÷ 40 
Our goal is to divide 45281939 by 40.

Let's proceed to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (5) from the dividend to 4 and continue with: 45 / 40

Going ahead to step 2:
If we divide 45 by 40, we get 1 and a remainder of 5.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 45 to get 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 40

Let's proceed to step 3:
When dividing 52 by 40, we get 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 11.0
Deduct 40 from 52 and we're left with 12.
Take the next digit (8) from the dividend and append it to 12, then repeat: 128 / 40

On to step 4:
128 divided by 40 is 3 with a remainder of 8.
The next digit of our result is 3. 
Result so far: 113.0
The remainder is 8 after subtracting 120 from 128.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 40

Let's proceed to step 5:
If we divide 81 by 40, we get 2 and a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 1132.0
Subtracting 80 from 81 leaves us with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 40

Step 6:
The number 40 fits into 19 0 times, leaving a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 11320.0
If we subtract 0 from 19, we get 19.
Append the next digit (3) from the dividend to 19 and continue with: 193 / 40

Let's proceed to step 7:
40 goes into 193 4 times with a remainder of 33.
The number 4 becomes the next digit in our result. 
Result so far: 113204.0
If we take 160 away from 193, we end up with 33.
Fetch the next digit (9) from the dividend, attach it to 33 and continue: 339 / 40

Moving on to step 8:
When dividing 339 by 40, we get 8 with a remainder of 19.
Put 8 as the next digit of the answer. 
Result so far: 1132048.0
The remainder is 19 after subtracting 320 from 339.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 9:
40 goes into 190 4 times with a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 1132048.4
Subtracting 160 from 190 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 10:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 1132048.47
If we take 280 away from 300, we end up 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.

Moving on to step 11:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1132048.475
The remainder is 0 after subtracting 200 from 200.
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 12:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1132048.475
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.

Going ahead to step 13:
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: 1132048.475
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.

The final outcome is 1132048.475, with a leftover of 0.0.