Let's divide 815962 by 40
Our goal is to divide 815962 by 40.

On to step 1:
8 divided by 40 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 40

Moving on to step 2:
If we divide 81 by 40, we get 2 and a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 81, we end up with 1.
Fetch the next digit (5) from the dividend, attach it to 1 and continue: 15 / 40

Moving on to step 3:
15 divided by 40 is 0 with a remainder of 15.
The next digit of our result is 0. 
Result so far: 20.0
Deduct 0 from 15 and we're left with 15.
Take the next digit (9) from the dividend and append it to 15, then repeat: 159 / 40

Step 4:
If we divide 159 by 40, we get 3 and a remainder of 39.
Write down 3 as next digit of the result. 
Result so far: 203.0
Subtracting 120 from 159 leaves us with 39.
Include the next digit (6) from the dividend after 39, then repeat: 396 / 40

Let's proceed to step 5:
When dividing 396 by 40, we get 9 with a remainder of 36.
Write down 9 as next digit of the result. 
Result so far: 2039.0
Deduct 360 from 396 and we're left with 36.
Take the next digit (2) from the dividend and append it to 36, then repeat: 362 / 40

Advancing to step 6:
If we divide 362 by 40, we get 9 and a remainder of 2.
Record the quotient 9 as the next digit in the result. 
Result so far: 20399.0
Deduct 360 from 362 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 7:
When dividing 20 by 40, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 20399.0
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.

Going ahead to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 20399.05
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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20399.05
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.

On to step 10:
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: 20399.05
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 quotient of the division is 20399.05, and the remainder is 0.0.