Let's divide 538203 by 40
Our goal is to divide 538203 by 40.

Going ahead to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 40

On to step 2:
40 goes into 53 1 times with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 53, we end up with 13.
Fetch the next digit (8) from the dividend, attach it to 13 and continue: 138 / 40

Moving on to step 3:
40 can be fit into 138 3 times, resulting in a remainder of 18.
The next digit of our result is 3. 
Result so far: 13.0
Subtracting 120 from 138 leaves us with 18.
Fetch the next digit (2) from the dividend, attach it to 18 and continue: 182 / 40

Step 4:
40 can be fit into 182 4 times, resulting in a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 134.0
The remainder is 22 after subtracting 160 from 182.
Include the next digit (0) from the dividend after 22, then repeat: 220 / 40

Let's proceed to step 5:
The number 40 fits into 220 5 times, leaving a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 1345.0
If we take 200 away from 220, we end up with 20.
Grab the next digit (3) from the dividend, add it to 20, then carry on: 203 / 40

Going ahead to step 6:
40 goes into 203 5 times with a remainder of 3.
The next digit of our result is 5. 
Result so far: 13455.0
If we take 200 away from 203, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 7:
30 divided by 40 is 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 13455.0
If we subtract 0 from 30, we get 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: 13455.07
If we subtract 280 from 300, 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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 13455.075
If we take 200 away from 200, 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.

Moving on 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: 13455.075
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13455.075
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 13455.075 and a remainder of 0.0.