We divide 522864 by 40
Our goal is to divide 522864 by 40.

On to step 1:
5 divided by 40 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 40

Going ahead to step 2:
The number 40 fits into 52 1 times, leaving a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 52, we get 12.
Fetch the next digit (2) from the dividend, attach it to 12 and continue: 122 / 40

Moving on to step 3:
When dividing 122 by 40, we get 3 with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 120 away from 122, we end up with 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 40

Step 4:
When dividing 28 by 40, we get 0 with a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 130.0
Subtracting 0 from 28 leaves us with 28.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 40

Moving on to step 5:
The number 40 fits into 286 7 times, leaving a remainder of 6.
Record the quotient 7 as the next digit in the result. 
Result so far: 1307.0
The remainder is 6 after subtracting 280 from 286.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 40

Advancing to step 6:
The number 40 fits into 64 1 times, leaving a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 13071.0
Subtracting 40 from 64 leaves us 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.

Moving on to step 7:
40 can be fit into 240 6 times, resulting in a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 13071.6
If we subtract 240 from 240, we 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:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13071.6
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.

Advancing to step 9:
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: 13071.6
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.

The final result is 13071.6 with a remainder of 0.0.