831531 divided by 40 
Our goal is to divide 831531 by 40.

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
Subtract 0 from 8 to get 8.
Include the next digit (3) from the dividend after 8, then repeat: 83 / 40

On to step 2:
40 can be fit into 83 2 times, resulting in a remainder of 3.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 83 and we're left with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 40

Step 3:
When dividing 31 by 40, we get 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 20.0
Subtract 0 from 31 to get 31.
Append the next digit (5) from the dividend to 31 and continue with: 315 / 40

Going ahead to step 4:
315 divided by 40 is 7 with a remainder of 35.
The next digit of our result is 7. 
Result so far: 207.0
The remainder is 35 after subtracting 280 from 315.
Bring next digit (3) of the dividend behind the 35 and repeat the process: 353 / 40

Advancing to step 5:
40 goes into 353 8 times with a remainder of 33.
Put 8 as the next digit of the answer. 
Result so far: 2078.0
Subtracting 320 from 353 leaves us with 33.
Bring next digit (1) of the dividend behind the 33 and repeat the process: 331 / 40

Going ahead to step 6:
The number 40 fits into 331 8 times, leaving a remainder of 11.
Write down 8 as next digit of the result. 
Result so far: 20788.0
Deduct 320 from 331 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 7:
The number 40 fits into 110 2 times, leaving a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 20788.2
Deduct 80 from 110 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 20788.27
Subtract 280 from 300 to 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.

Advancing to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 20788.275
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20788.275
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 20788.275
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.

The quotient of the division is 20788.275, and the remainder is 0.0.