103021 divided by 40 
We want to divide 103021 by 40.

Going ahead to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 40

Advancing to step 2:
The number 40 fits into 10 0 times, leaving a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Grab the next digit (3) from the dividend, add it to 10, then carry on: 103 / 40

Going ahead to step 3:
40 goes into 103 2 times with a remainder of 23.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 103, we end up with 23.
Include the next digit (0) from the dividend after 23, then repeat: 230 / 40

Step 4:
If we divide 230 by 40, we get 5 and a remainder of 30.
The next digit of our result is 5. 
Result so far: 25.0
The remainder is 30 after subtracting 200 from 230.
Take the next digit (2) from the dividend and append it to 30, then repeat: 302 / 40

Moving on to step 5:
302 divided by 40 is 7 with a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 257.0
Deduct 280 from 302 and we're left with 22.
Include the next digit (1) from the dividend after 22, then repeat: 221 / 40

Step 6:
40 goes into 221 5 times with a remainder of 21.
Use 5 as the next digit of our solution. 
Result so far: 2575.0
Deduct 200 from 221 and we're left with 21.
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:
When dividing 210 by 40, we get 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 2575.5
Deduct 200 from 210 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on 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: 2575.52
If we take 80 away from 100, we end up 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.

On 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: 2575.525
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2575.525
The remainder is 0 after subtracting 0 from 0.
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 2575.525
Subtract 0 from 0 to 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.

In conclusion, the division gives 2575.525 with a balance of 0.0.