Let's divide 651036 by 40
We want to figure out the number of times 651036 can be divided by 40.

Moving on to step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (5) from the dividend after 6, then repeat: 65 / 40

On to step 2:
When dividing 65 by 40, we get 1 with a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 25 after subtracting 40 from 65.
Bring next digit (1) of the dividend behind the 25 and repeat the process: 251 / 40

Let's proceed to step 3:
When dividing 251 by 40, we get 6 with a remainder of 11.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Subtracting 240 from 251 leaves us with 11.
Bring next digit (0) of the dividend behind the 11 and repeat the process: 110 / 40

Going ahead to step 4:
If we divide 110 by 40, we get 2 and a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 162.0
If we take 80 away from 110, we end up with 30.
Append the next digit (3) from the dividend to 30 and continue with: 303 / 40

Advancing to step 5:
If we divide 303 by 40, we get 7 and a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 1627.0
Deduct 280 from 303 and we're left with 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 40

Step 6:
40 goes into 236 5 times with a remainder of 36.
Put 5 as the next digit of the answer. 
Result so far: 16275.0
Deduct 200 from 236 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 7:
360 divided by 40 is 9 with a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 16275.9
If we take 360 away from 360, 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.

Going ahead to step 8:
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: 16275.9
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.

Moving on to step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16275.9
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.

Our division results in 16275.9 with a remaining 0.0.