10612 ÷ 40 
Our goal is to divide 10612 by 40.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 40

Let's proceed to step 2:
If we divide 10 by 40, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Take the next digit (6) from the dividend and append it to 10, then repeat: 106 / 40

Going ahead to step 3:
When dividing 106 by 40, we get 2 with a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 106, we get 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 40

Going ahead to step 4:
40 can be fit into 261 6 times, resulting in a remainder of 21.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
If we take 240 away from 261, we end up with 21.
Include the next digit (2) from the dividend after 21, then repeat: 212 / 40

Let's proceed to step 5:
If we divide 212 by 40, we get 5 and a remainder of 12.
The next digit of our result is 5. 
Result so far: 265.0
Subtracting 200 from 212 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 6:
If we divide 120 by 40, we get 3 and a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 265.3
Subtract 120 from 120 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 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 265.3
The remainder is 0 after subtracting 0 from 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 8:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 265.3
If we subtract 0 from 0, we 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.

After the division, we end up with 265.3 and a remainder of 0.0.