59999 ÷ 40 
We're looking to find how many times 40 goes into 59999.

Advancing to step 1:
40 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (9) from the dividend after 5, then repeat: 59 / 40

Going ahead to step 2:
59 divided by 40 is 1 with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 59, we get 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 40

Moving on to step 3:
If we divide 199 by 40, we get 4 and a remainder of 39.
Write down 4 as next digit of the result. 
Result so far: 14.0
The remainder is 39 after subtracting 160 from 199.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 40

Moving on to step 4:
The number 40 fits into 399 9 times, leaving a remainder of 39.
Put 9 as the next digit of the answer. 
Result so far: 149.0
Deduct 360 from 399 and we're left with 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 40

Advancing to step 5:
40 can be fit into 399 9 times, resulting in a remainder of 39.
Record the quotient 9 as the next digit in the result. 
Result so far: 1499.0
Subtracting 360 from 399 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 6:
390 divided by 40 is 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 1499.9
Deduct 360 from 390 and we're left 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.

Let's proceed to step 7:
40 goes into 300 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 1499.97
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1499.975
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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1499.975
Subtract 0 from 0 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1499.975
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.

In conclusion, the division gives 1499.975 with a balance of 0.0.