83102 ÷ 40 
We want to figure out the number of times 83102 can be divided by 40.

Going ahead to step 1:
40 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (3) from the dividend after 8, then repeat: 83 / 40

On to step 2:
40 goes into 83 2 times with a remainder of 3.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 3 after subtracting 80 from 83.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 40

Advancing to step 3:
When dividing 31 by 40, we get 0 with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 20.0
The remainder is 31 after subtracting 0 from 31.
Fetch the next digit (0) from the dividend, attach it to 31 and continue: 310 / 40

Let's proceed to step 4:
When dividing 310 by 40, we get 7 with a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 207.0
Deduct 280 from 310 and we're left with 30.
Append the next digit (2) from the dividend to 30 and continue with: 302 / 40

Going ahead to step 5:
302 divided by 40 is 7 with a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 2077.0
The remainder is 22 after subtracting 280 from 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 6:
40 goes into 220 5 times with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 2077.5
If we subtract 200 from 220, 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.

Going ahead to step 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2077.55
Deduct 200 from 200 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.

After the division, we end up with 2077.55 and a remainder of 0.0.