We're dividing 194482 by 40 
Our goal is to divide 194482 by 40.

Let's proceed to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The next digit of our result is 0. 
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

Moving on to step 2:
If we divide 19 by 40, we get 0 and a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Fetch the next digit (4) from the dividend, attach it to 19 and continue: 194 / 40

On to step 3:
194 divided by 40 is 4 with a remainder of 34.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 160 from 194 leaves us with 34.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

Going ahead to step 4:
The number 40 fits into 344 8 times, leaving a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 48.0
Subtracting 320 from 344 leaves us with 24.
Fetch the next digit (8) from the dividend, attach it to 24 and continue: 248 / 40

On to step 5:
When dividing 248 by 40, we get 6 with a remainder of 8.
The next digit of our result is 6. 
Result so far: 486.0
The remainder is 8 after subtracting 240 from 248.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 40

On to step 6:
40 goes into 82 2 times with a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 4862.0
If we subtract 80 from 82, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
40 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 4862.0
Deduct 0 from 20 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.

Let's proceed to step 8:
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: 4862.05
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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4862.05
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4862.05
If we take 0 away from 0, we end up 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 quotient of the division is 4862.05, and the remainder is 0.0.