We're dividing 213913 by 40 
We're looking to find how many times 40 goes into 213913.

Moving on to step 1:
2 divided by 40 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 40

Let's proceed to step 2:
If we divide 21 by 40, we get 0 and a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 21 after subtracting 0 from 21.
Take the next digit (3) from the dividend and append it to 21, then repeat: 213 / 40

Let's proceed to step 3:
213 divided by 40 is 5 with a remainder of 13.
The next digit of our result is 5. 
Result so far: 5.0
If we subtract 200 from 213, we get 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 40

Advancing to step 4:
If we divide 139 by 40, we get 3 and a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 53.0
Subtract 120 from 139 to get 19.
Fetch the next digit (1) from the dividend, attach it to 19 and continue: 191 / 40

Going ahead to step 5:
If we divide 191 by 40, we get 4 and a remainder of 31.
Record the quotient 4 as the next digit in the result. 
Result so far: 534.0
If we take 160 away from 191, we end up with 31.
Bring next digit (3) of the dividend behind the 31 and repeat the process: 313 / 40

Advancing to step 6:
The number 40 fits into 313 7 times, leaving a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 5347.0
Subtract 280 from 313 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 7:
330 divided by 40 is 8 with a remainder of 10.
The next digit of our result is 8. 
Result so far: 5347.8
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 8:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 5347.82
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.

Let's proceed to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5347.825
Subtracting 200 from 200 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5347.825
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5347.825
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.

The final outcome is 5347.825, with a leftover of 0.0.