260851 divided by 40 
Our goal is to divide 260851 by 40.

Step 1:
40 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 40

Moving on to step 2:
26 divided by 40 is 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Fetch the next digit (0) from the dividend, attach it to 26 and continue: 260 / 40

Step 3:
When dividing 260 by 40, we get 6 with a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we take 240 away from 260, we end up with 20.
Append the next digit (8) from the dividend to 20 and continue with: 208 / 40

Advancing to step 4:
The number 40 fits into 208 5 times, leaving a remainder of 8.
The number 5 becomes the next digit in our result. 
Result so far: 65.0
The remainder is 8 after subtracting 200 from 208.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 40

Moving on to step 5:
40 can be fit into 85 2 times, resulting in a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 652.0
If we subtract 80 from 85, we get 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 40

On to step 6:
If we divide 51 by 40, we get 1 and a remainder of 11.
The next digit of our result is 1. 
Result so far: 6521.0
Subtract 40 from 51 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 7:
110 divided by 40 is 2 with a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 6521.2
If we take 80 away from 110, we end up 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.

Advancing to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 6521.27
Subtract 280 from 300 to 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 6521.275
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6521.275
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6521.275
If we take 0 away from 0, 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.

The quotient of the division is 6521.275, and the remainder is 0.0.