We're dividing 526330 by 40 
We want to figure out the number of times 526330 can be divided by 40.

On to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 40

Going ahead to step 2:
40 goes into 52 1 times with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 52, we end up with 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 40

On to step 3:
When dividing 126 by 40, we get 3 with a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 120 from 126 to get 6.
Bring next digit (3) of the dividend behind the 6 and repeat the process: 63 / 40

Going ahead to step 4:
40 goes into 63 1 times with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 131.0
If we subtract 40 from 63, we get 23.
Grab the next digit (3) from the dividend, add it to 23, then carry on: 233 / 40

Step 5:
40 goes into 233 5 times with a remainder of 33.
The next digit of our result is 5. 
Result so far: 1315.0
If we subtract 200 from 233, we get 33.
Append the next digit (0) from the dividend to 33 and continue with: 330 / 40

Let's proceed to step 6:
330 divided by 40 is 8 with a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 13158.0
Subtract 320 from 330 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 13158.2
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.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 13158.25
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13158.25
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.

On to step 10:
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: 13158.25
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.

In conclusion, the division gives 13158.25 with a balance of 0.0.