826463 divided by 40 
Our goal is to divide 826463 by 40.

Let's proceed to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Step 2:
40 goes into 82 2 times with a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 82, we end up with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

Advancing to step 3:
The number 40 fits into 26 0 times, leaving a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 20.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (4) from the dividend after 26, then repeat: 264 / 40

On to step 4:
264 divided by 40 is 6 with a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 206.0
If we subtract 240 from 264, we get 24.
Include the next digit (6) from the dividend after 24, then repeat: 246 / 40

Going ahead to step 5:
246 divided by 40 is 6 with a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 2066.0
The remainder is 6 after subtracting 240 from 246.
Grab the next digit (3) from the dividend, add it to 6, then carry on: 63 / 40

Going ahead to step 6:
40 goes into 63 1 times with a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 20661.0
The remainder is 23 after subtracting 40 from 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 20661.5
Subtracting 200 from 230 leaves us 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.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 20661.57
Subtracting 280 from 300 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.

Moving on 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: 20661.575
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20661.575
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20661.575
Deduct 0 from 0 and we're left 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 20661.575, with a leftover of 0.0.