Let's divide 518132 by 40
We want to figure out the number of times 518132 can be divided by 40.

Going ahead to step 1:
40 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 40

On to step 2:
When dividing 51 by 40, we get 1 with a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 51 leaves us with 11.
Fetch the next digit (8) from the dividend, attach it to 11 and continue: 118 / 40

Moving on to step 3:
The number 40 fits into 118 2 times, leaving a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 80 from 118 and we're left with 38.
Include the next digit (1) from the dividend after 38, then repeat: 381 / 40

Let's proceed to step 4:
40 can be fit into 381 9 times, resulting in a remainder of 21.
The number 9 becomes the next digit in our result. 
Result so far: 129.0
Subtracting 360 from 381 leaves us with 21.
Grab the next digit (3) from the dividend, add it to 21, then carry on: 213 / 40

Step 5:
When dividing 213 by 40, we get 5 with a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 1295.0
Deduct 200 from 213 and we're left with 13.
Fetch the next digit (2) from the dividend, attach it to 13 and continue: 132 / 40

Let's proceed to step 6:
The number 40 fits into 132 3 times, leaving a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 12953.0
Deduct 120 from 132 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
When dividing 120 by 40, we get 3 with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 12953.3
The remainder is 0 after subtracting 120 from 120.
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:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12953.3
If we subtract 0 from 0, 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.

On to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12953.3
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 final outcome is 12953.3, with a leftover of 0.0.