We look at the division of 810681 by 40 
We want to figure out the number of times 810681 can be divided by 40.

Let's proceed to step 1:
40 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

Step 2:
The number 40 fits into 81 2 times, leaving a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 81 leaves us with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 40

Going ahead to step 3:
When dividing 10 by 40, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Subtract 0 from 10 to get 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 40

Advancing to step 4:
The number 40 fits into 106 2 times, leaving a remainder of 26.
The next digit of our result is 2. 
Result so far: 202.0
If we take 80 away from 106, we end up with 26.
Take the next digit (8) from the dividend and append it to 26, then repeat: 268 / 40

On to step 5:
40 can be fit into 268 6 times, resulting in a remainder of 28.
Record the quotient 6 as the next digit in the result. 
Result so far: 2026.0
The remainder is 28 after subtracting 240 from 268.
Include the next digit (1) from the dividend after 28, then repeat: 281 / 40

Step 6:
When dividing 281 by 40, we get 7 with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 20267.0
The remainder is 1 after subtracting 280 from 281.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
40 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 20267.0
If we take 0 away from 10, we end up 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.

Advancing to step 8:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 20267.02
The remainder is 20 after subtracting 80 from 100.
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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 20267.025
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20267.025
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.
Put 0 as the next digit of the answer. 
Result so far: 20267.025
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.

The quotient of the division is 20267.025, and the remainder is 0.0.