We look at the division of 813828 by 40 
We want to figure out the number of times 813828 can be divided by 40.

Advancing 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.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

Advancing to step 2:
40 can be fit into 81 2 times, resulting in a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 81, we get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 40

Going ahead to step 3:
When dividing 13 by 40, we get 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 20.0
Subtract 0 from 13 to get 13.
Fetch the next digit (8) from the dividend, attach it to 13 and continue: 138 / 40

Moving on to step 4:
The number 40 fits into 138 3 times, leaving a remainder of 18.
The next digit of our result is 3. 
Result so far: 203.0
Subtracting 120 from 138 leaves us with 18.
Append the next digit (2) from the dividend to 18 and continue with: 182 / 40

Let's proceed to step 5:
When dividing 182 by 40, we get 4 with a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 2034.0
The remainder is 22 after subtracting 160 from 182.
Fetch the next digit (8) from the dividend, attach it to 22 and continue: 228 / 40

Step 6:
40 can be fit into 228 5 times, resulting in a remainder of 28.
Use 5 as the next digit of our solution. 
Result so far: 20345.0
Subtracting 200 from 228 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
When dividing 280 by 40, we get 7 with a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 20345.7
Subtract 280 from 280 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.

Advancing to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20345.7
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.

Going ahead to step 9:
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: 20345.7
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.

In conclusion, the division gives 20345.7 with a balance of 0.0.