We divide 106215 by 40
We want to divide 106215 by 40.

Let's proceed to step 1:
The number 40 fits into 1 0 times, leaving 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.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 40

Let's proceed to step 2:
When dividing 10 by 40, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 40

Step 3:
If we divide 106 by 40, we get 2 and a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 106 leaves us with 26.
Fetch the next digit (2) from the dividend, attach it to 26 and continue: 262 / 40

Moving on to step 4:
If we divide 262 by 40, we get 6 and a remainder of 22.
Put 6 as the next digit of the answer. 
Result so far: 26.0
The remainder is 22 after subtracting 240 from 262.
Fetch the next digit (1) from the dividend, attach it to 22 and continue: 221 / 40

Step 5:
If we divide 221 by 40, we get 5 and a remainder of 21.
Record the quotient 5 as the next digit in the result. 
Result so far: 265.0
If we subtract 200 from 221, we get 21.
Fetch the next digit (5) from the dividend, attach it to 21 and continue: 215 / 40

Let's proceed to step 6:
215 divided by 40 is 5 with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 2655.0
Subtract 200 from 215 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 7:
40 goes into 150 3 times with a remainder of 30.
Record the quotient 3 as the next digit in the result. 
Result so far: 2655.3
If we take 120 away from 150, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 2655.37
Deduct 280 from 300 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.

Step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 2655.375
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2655.375
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2655.375
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.

In conclusion, the division gives 2655.375 with a balance of 0.0.