We divide 239622 by 40
We're looking to find how many times 40 goes into 239622.

On to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 40

Let's proceed to step 2:
The number 40 fits into 23 0 times, leaving a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 40

Advancing to step 3:
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: 5.0
If we take 200 away from 239, we end up with 39.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 40

Advancing to step 4:
40 goes into 396 9 times with a remainder of 36.
Record the quotient 9 as the next digit in the result. 
Result so far: 59.0
Deduct 360 from 396 and we're left with 36.
Fetch the next digit (2) from the dividend, attach it to 36 and continue: 362 / 40

Going ahead to step 5:
The number 40 fits into 362 9 times, leaving a remainder of 2.
Write down 9 as next digit of the result. 
Result so far: 599.0
The remainder is 2 after subtracting 360 from 362.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 40

Going ahead to step 6:
The number 40 fits into 22 0 times, leaving a remainder of 22.
The next digit of our result is 0. 
Result so far: 5990.0
If we subtract 0 from 22, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
40 can be fit into 220 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 5990.5
Subtracting 200 from 220 leaves us 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 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5990.55
Subtract 200 from 200 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.

The final result is 5990.55 with a remainder of 0.0.