Let's divide 198959 by 40
We want to divide 198959 by 40.

Moving on to step 1:
1 divided by 40 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 40

Going ahead to step 2:
19 divided by 40 is 0 with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 19 leaves us with 19.
Bring next digit (8) of the dividend behind the 19 and repeat the process: 198 / 40

Let's proceed to step 3:
When dividing 198 by 40, we get 4 with a remainder of 38.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 38 after subtracting 160 from 198.
Fetch the next digit (9) from the dividend, attach it to 38 and continue: 389 / 40

On to step 4:
389 divided by 40 is 9 with a remainder of 29.
The next digit of our result is 9. 
Result so far: 49.0
Subtract 360 from 389 to get 29.
Bring next digit (5) of the dividend behind the 29 and repeat the process: 295 / 40

Moving on to step 5:
The number 40 fits into 295 7 times, leaving a remainder of 15.
The number 7 becomes the next digit in our result. 
Result so far: 497.0
Subtracting 280 from 295 leaves us with 15.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 40

Going ahead to step 6:
40 can be fit into 159 3 times, resulting in a remainder of 39.
Record the quotient 3 as the next digit in the result. 
Result so far: 4973.0
If we subtract 120 from 159, we get 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 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 4973.9
Subtract 360 from 390 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 4973.97
Deduct 280 from 300 and we're left 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.

On to step 9:
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: 4973.975
If we subtract 200 from 200, 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.

Going ahead 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: 4973.975
The remainder is 0 after subtracting 0 from 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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4973.975
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.

The final result is 4973.975 with a remainder of 0.0.