We divide 234541 by 40
We want to figure out the number of times 234541 can be divided by 40.

On to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

Advancing to step 2:
If we divide 23 by 40, we get 0 and a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Fetch the next digit (4) from the dividend, attach it to 23 and continue: 234 / 40

Step 3:
40 can be fit into 234 5 times, resulting in a remainder of 34.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtract 200 from 234 to get 34.
Grab the next digit (5) from the dividend, add it to 34, then carry on: 345 / 40

On to step 4:
40 goes into 345 8 times with a remainder of 25.
The number 8 becomes the next digit in our result. 
Result so far: 58.0
Deduct 320 from 345 and we're left with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 40

Let's proceed to step 5:
When dividing 254 by 40, we get 6 with a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 586.0
If we subtract 240 from 254, we get 14.
Grab the next digit (1) from the dividend, add it to 14, then carry on: 141 / 40

On to step 6:
141 divided by 40 is 3 with a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 5863.0
The remainder is 21 after subtracting 120 from 141.
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 7:
When dividing 210 by 40, we get 5 with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 5863.5
If we take 200 away from 210, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 5863.52
Deduct 80 from 100 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.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5863.525
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5863.525
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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5863.525
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.

The final result is 5863.525 with a remainder of 0.0.