We're dividing 209359 by 40 
We want to divide 209359 by 40.

Advancing to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 40

On to step 2:
40 can be fit into 20 0 times, resulting in a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Fetch the next digit (9) from the dividend, attach it to 20 and continue: 209 / 40

Going ahead to step 3:
209 divided by 40 is 5 with a remainder of 9.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 200 from 209 leaves us with 9.
Bring next digit (3) of the dividend behind the 9 and repeat the process: 93 / 40

Advancing to step 4:
The number 40 fits into 93 2 times, leaving a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
Subtract 80 from 93 to get 13.
Append the next digit (5) from the dividend to 13 and continue with: 135 / 40

Let's proceed to step 5:
40 goes into 135 3 times with a remainder of 15.
Write down 3 as next digit of the result. 
Result so far: 523.0
Subtracting 120 from 135 leaves us with 15.
Fetch the next digit (9) from the dividend, attach it to 15 and continue: 159 / 40

Advancing to step 6:
40 goes into 159 3 times with a remainder of 39.
Put 3 as the next digit of the answer. 
Result so far: 5233.0
Subtract 120 from 159 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 7:
When dividing 390 by 40, we get 9 with a remainder of 30.
Put 9 as the next digit of the answer. 
Result so far: 5233.9
Subtracting 360 from 390 leaves us 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.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 5233.97
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.

On to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 5233.975
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5233.975
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5233.975
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.

The quotient of the division is 5233.975, and the remainder is 0.0.