Let's divide 190694 by 40
Our goal is to divide 190694 by 40.

Advancing to 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
If we take 0 away from 1, we end up with 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 40

Let's proceed to step 2:
When dividing 19 by 40, we get 0 with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Bring next digit (0) of the dividend behind the 19 and repeat the process: 190 / 40

Moving on to step 3:
If we divide 190 by 40, we get 4 and a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 160 from 190, we get 30.
Take the next digit (6) from the dividend and append it to 30, then repeat: 306 / 40

Let's proceed to step 4:
When dividing 306 by 40, we get 7 with a remainder of 26.
Put 7 as the next digit of the answer. 
Result so far: 47.0
Subtract 280 from 306 to get 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 40

Going ahead to step 5:
40 goes into 269 6 times with a remainder of 29.
The next digit of our result is 6. 
Result so far: 476.0
If we subtract 240 from 269, we get 29.
Append the next digit (4) from the dividend to 29 and continue with: 294 / 40

Going ahead to step 6:
40 goes into 294 7 times with a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 4767.0
The remainder is 14 after subtracting 280 from 294.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
40 goes into 140 3 times with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 4767.3
If we take 120 away from 140, we end up 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.

Going ahead to step 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4767.35
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.

Step 9:
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: 4767.35
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4767.35
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 outcome is 4767.35, with a leftover of 0.0.