378239 divided by 40 
We want to figure out the number of times 378239 can be divided by 40.

Moving on to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (7) of the dividend behind the 3 and repeat the process: 37 / 40

Going ahead to step 2:
If we divide 37 by 40, we get 0 and a remainder of 37.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 37 after subtracting 0 from 37.
Grab the next digit (8) from the dividend, add it to 37, then carry on: 378 / 40

Going ahead to step 3:
378 divided by 40 is 9 with a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtract 360 from 378 to get 18.
Bring next digit (2) of the dividend behind the 18 and repeat the process: 182 / 40

Moving on to step 4:
If we divide 182 by 40, we get 4 and a remainder of 22.
The next digit of our result is 4. 
Result so far: 94.0
If we subtract 160 from 182, we get 22.
Grab the next digit (3) from the dividend, add it to 22, then carry on: 223 / 40

Advancing to step 5:
If we divide 223 by 40, we get 5 and a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 945.0
If we take 200 away from 223, we end up with 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 40

Moving on to step 6:
40 can be fit into 239 5 times, resulting in a remainder of 39.
Write down 5 as next digit of the result. 
Result so far: 9455.0
Deduct 200 from 239 and we're left 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.

Let's proceed to step 7:
390 divided by 40 is 9 with a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 9455.9
If we subtract 360 from 390, we 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.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 9455.97
Subtract 280 from 300 to 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.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9455.975
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9455.975
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 9455.975
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.

The final result is 9455.975 with a remainder of 0.0.