We look at the division of 204553 by 40 
We want to figure out the number of times 204553 can be divided by 40.

Step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 40

Moving on to step 2:
When dividing 20 by 40, we get 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 40

Let's proceed to step 3:
204 divided by 40 is 5 with a remainder of 4.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 200 from 204, we get 4.
Bring next digit (5) of the dividend behind the 4 and repeat the process: 45 / 40

Step 4:
40 goes into 45 1 times with a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 51.0
Deduct 40 from 45 and we're left with 5.
Append the next digit (5) from the dividend to 5 and continue with: 55 / 40

On to step 5:
If we divide 55 by 40, we get 1 and a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 511.0
Subtracting 40 from 55 leaves us with 15.
Grab the next digit (3) from the dividend, add it to 15, then carry on: 153 / 40

Advancing to step 6:
When dividing 153 by 40, we get 3 with a remainder of 33.
The number 3 becomes the next digit in our result. 
Result so far: 5113.0
If we subtract 120 from 153, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 7:
40 can be fit into 330 8 times, resulting in a remainder of 10.
The number 8 becomes the next digit in our result. 
Result so far: 5113.8
If we take 320 away from 330, 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.

Step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 5113.82
If we subtract 80 from 100, we get 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 5113.825
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5113.825
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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5113.825
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.

Our division results in 5113.825 with a remaining 0.0.