Let's divide 812345 by 40
Let's see how many times 40 fits into 812345.

Moving on to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 40

Step 2:
The number 40 fits into 81 2 times, leaving a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 81 to get 1.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 40

Advancing to step 3:
The number 40 fits into 12 0 times, leaving a remainder of 12.
The next digit of our result is 0. 
Result so far: 20.0
If we take 0 away from 12, we end up with 12.
Include the next digit (3) from the dividend after 12, then repeat: 123 / 40

On to step 4:
When dividing 123 by 40, we get 3 with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 203.0
Subtract 120 from 123 to get 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 40

Step 5:
34 divided by 40 is 0 with a remainder of 34.
Put 0 as the next digit of the answer. 
Result so far: 2030.0
Subtract 0 from 34 to get 34.
Append the next digit (5) from the dividend to 34 and continue with: 345 / 40

Let's proceed to step 6:
40 goes into 345 8 times with a remainder of 25.
The next digit of our result is 8. 
Result so far: 20308.0
If we subtract 320 from 345, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 7:
250 divided by 40 is 6 with a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 20308.6
Subtract 240 from 250 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.

Going ahead to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 20308.62
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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 20308.625
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20308.625
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20308.625
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.

Our division results in 20308.625 with a remaining 0.0.