We look at the division of 189500 by 40 
Let's see how many times 40 fits into 189500.

Step 1:
40 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 40

Moving on to step 2:
When dividing 18 by 40, we get 0 with a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 18 leaves us with 18.
Include the next digit (9) from the dividend after 18, then repeat: 189 / 40

Let's proceed to step 3:
40 can be fit into 189 4 times, resulting in a remainder of 29.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 160 from 189 leaves us with 29.
Append the next digit (5) from the dividend to 29 and continue with: 295 / 40

Let's proceed to step 4:
40 can be fit into 295 7 times, resulting in a remainder of 15.
The number 7 becomes the next digit in our result. 
Result so far: 47.0
Deduct 280 from 295 and we're left with 15.
Grab the next digit (0) from the dividend, add it to 15, then carry on: 150 / 40

Step 5:
If we divide 150 by 40, we get 3 and a remainder of 30.
Record the quotient 3 as the next digit in the result. 
Result so far: 473.0
Subtracting 120 from 150 leaves us with 30.
Fetch the next digit (0) from the dividend, attach it to 30 and continue: 300 / 40

On to step 6:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 4737.0
The remainder is 20 after subtracting 280 from 300.
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 7:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4737.5
If we take 200 away from 200, 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.

Moving on to step 8:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4737.5
The remainder is 0 after subtracting 0 from 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4737.5
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.

In conclusion, the division gives 4737.5 with a balance of 0.0.