518541 ÷ 40 
We want to figure out the number of times 518541 can be divided by 40.

Step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 40

Going ahead to step 2:
If we divide 51 by 40, we get 1 and a remainder of 11.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 51 leaves us with 11.
Take the next digit (8) from the dividend and append it to 11, then repeat: 118 / 40

Advancing to step 3:
When dividing 118 by 40, we get 2 with a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtract 80 from 118 to get 38.
Bring next digit (5) of the dividend behind the 38 and repeat the process: 385 / 40

Going ahead to step 4:
If we divide 385 by 40, we get 9 and a remainder of 25.
Put 9 as the next digit of the answer. 
Result so far: 129.0
Deduct 360 from 385 and we're left with 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 40

Advancing to step 5:
When dividing 254 by 40, we get 6 with a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 1296.0
Subtract 240 from 254 to get 14.
Append the next digit (1) from the dividend to 14 and continue with: 141 / 40

Moving on to step 6:
40 goes into 141 3 times with a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 12963.0
The remainder is 21 after subtracting 120 from 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
40 goes into 210 5 times with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 12963.5
Subtract 200 from 210 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.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 12963.52
Deduct 80 from 100 and we're left 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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 12963.525
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12963.525
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.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12963.525
Subtracting 0 from 0 leaves us 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 result is 12963.525 with a remainder of 0.0.