We look at the division of 816145 by 40 
We're looking to find how many times 40 goes into 816145.

Moving on to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 40

Step 2:
40 can be fit into 81 2 times, resulting in a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 81 and we're left with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 40

Moving on to step 3:
16 divided by 40 is 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
If we take 0 away from 16, we end up with 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 40

On to step 4:
40 can be fit into 161 4 times, resulting in a remainder of 1.
The next digit of our result is 4. 
Result so far: 204.0
Deduct 160 from 161 and we're left with 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 40

Going ahead to step 5:
If we divide 14 by 40, we get 0 and a remainder of 14.
The next digit of our result is 0. 
Result so far: 2040.0
Deduct 0 from 14 and we're left with 14.
Fetch the next digit (5) from the dividend, attach it to 14 and continue: 145 / 40

Moving on to step 6:
40 can be fit into 145 3 times, resulting in a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 20403.0
Subtracting 120 from 145 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 7:
If we divide 250 by 40, we get 6 and a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 20403.6
Deduct 240 from 250 and we're left 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.

Going ahead to step 8:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 20403.62
Subtracting 80 from 100 leaves us 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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 20403.625
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.

Advancing to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20403.625
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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20403.625
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.

In conclusion, the division gives 20403.625 with a balance of 0.0.