516304 ÷ 40 
Let's see how many times 40 fits into 516304.

Let's proceed to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 40

Going ahead to step 2:
40 can be fit into 51 1 times, resulting in a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 51 and we're left with 11.
Fetch the next digit (6) from the dividend, attach it to 11 and continue: 116 / 40

Advancing to step 3:
40 can be fit into 116 2 times, resulting in a remainder of 36.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 80 from 116 and we're left with 36.
Include the next digit (3) from the dividend after 36, then repeat: 363 / 40

Moving on to step 4:
When dividing 363 by 40, we get 9 with a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 129.0
Subtracting 360 from 363 leaves us with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 40

Step 5:
When dividing 30 by 40, we get 0 with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 1290.0
The remainder is 30 after subtracting 0 from 30.
Fetch the next digit (4) from the dividend, attach it to 30 and continue: 304 / 40

Let's proceed to step 6:
When dividing 304 by 40, we get 7 with a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 12907.0
If we take 280 away from 304, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
240 divided by 40 is 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 12907.6
The remainder is 0 after subtracting 240 from 240.
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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12907.6
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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12907.6
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.

After the division, we end up with 12907.6 and a remainder of 0.0.