We're dividing 189902 by 40 
We want to figure out the number of times 189902 can be divided by 40.

Step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 40

Advancing to step 2:
18 divided by 40 is 0 with a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 18, we end up with 18.
Take the next digit (9) from the dividend and append it to 18, then repeat: 189 / 40

Moving on to step 3:
40 goes into 189 4 times with a remainder of 29.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 160 from 189 to get 29.
Bring next digit (9) of the dividend behind the 29 and repeat the process: 299 / 40

On to step 4:
40 goes into 299 7 times with a remainder of 19.
Write down 7 as next digit of the result. 
Result so far: 47.0
Subtract 280 from 299 to get 19.
Take the next digit (0) from the dividend and append it to 19, then repeat: 190 / 40

Moving on to step 5:
The number 40 fits into 190 4 times, leaving a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 474.0
Subtracting 160 from 190 leaves us with 30.
Include the next digit (2) from the dividend after 30, then repeat: 302 / 40

Step 6:
The number 40 fits into 302 7 times, leaving a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 4747.0
The remainder is 22 after subtracting 280 from 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
The number 40 fits into 220 5 times, leaving a remainder of 20.
The next digit of our result is 5. 
Result so far: 4747.5
If we subtract 200 from 220, 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 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4747.55
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.

After the division, we end up with 4747.55 and a remainder of 0.0.