We divide 263102 by 40
We want to divide 263102 by 40.

On to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 40

Going ahead to step 2:
26 divided by 40 is 0 with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 40

Step 3:
40 can be fit into 263 6 times, resulting in a remainder of 23.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
If we take 240 away from 263, we end up with 23.
Fetch the next digit (1) from the dividend, attach it to 23 and continue: 231 / 40

Going ahead to step 4:
If we divide 231 by 40, we get 5 and a remainder of 31.
Write down 5 as next digit of the result. 
Result so far: 65.0
Subtract 200 from 231 to get 31.
Bring next digit (0) of the dividend behind the 31 and repeat the process: 310 / 40

Moving on to step 5:
The number 40 fits into 310 7 times, leaving a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 657.0
If we take 280 away from 310, we end up with 30.
Include the next digit (2) from the dividend after 30, then repeat: 302 / 40

Advancing to step 6:
If we divide 302 by 40, we get 7 and a remainder of 22.
The next digit of our result is 7. 
Result so far: 6577.0
Subtracting 280 from 302 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
220 divided by 40 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 6577.5
If we subtract 200 from 220, 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.

Advancing to step 8:
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: 6577.55
Deduct 200 from 200 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 quotient of the division is 6577.55, and the remainder is 0.0.