We look at the division of 82540781 by 40 
Let's see how many times 40 fits into 82540781.

Moving on to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Moving on to step 2:
If we divide 82 by 40, we get 2 and a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 82 leaves us with 2.
Grab the next digit (5) from the dividend, add it to 2, then carry on: 25 / 40

On to step 3:
The number 40 fits into 25 0 times, leaving a remainder of 25.
Put 0 as the next digit of the answer. 
Result so far: 20.0
If we take 0 away from 25, we end up with 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 40

On to step 4:
When dividing 254 by 40, we get 6 with a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 206.0
Subtract 240 from 254 to get 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 40

Moving on to step 5:
When dividing 140 by 40, we get 3 with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 2063.0
If we take 120 away from 140, we end up with 20.
Bring next digit (7) of the dividend behind the 20 and repeat the process: 207 / 40

Let's proceed to step 6:
The number 40 fits into 207 5 times, leaving a remainder of 7.
Write down 5 as next digit of the result. 
Result so far: 20635.0
Subtracting 200 from 207 leaves us with 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 40

Moving on to step 7:
40 goes into 78 1 times with a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 206351.0
Deduct 40 from 78 and we're left with 38.
Bring next digit (1) of the dividend behind the 38 and repeat the process: 381 / 40

Moving on to step 8:
When dividing 381 by 40, we get 9 with a remainder of 21.
The next digit of our result is 9. 
Result so far: 2063519.0
If we subtract 360 from 381, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 9:
The number 40 fits into 210 5 times, leaving a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 2063519.5
Subtract 200 from 210 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 10:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2063519.52
If we take 80 away from 100, 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.

Step 11:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2063519.525
If we subtract 200 from 200, we 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 12:
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: 2063519.525
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.

Let's proceed to step 13:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2063519.525
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.

In conclusion, the division gives 2063519.525 with a balance of 0.0.