Let's divide 102560 by 40
Let's see how many times 40 fits into 102560.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

On to step 2:
40 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Include the next digit (2) from the dividend after 10, then repeat: 102 / 40

Advancing to step 3:
If we divide 102 by 40, we get 2 and a remainder of 22.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 102, we end up with 22.
Include the next digit (5) from the dividend after 22, then repeat: 225 / 40

Going ahead to step 4:
When dividing 225 by 40, we get 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
If we subtract 200 from 225, we get 25.
Append the next digit (6) from the dividend to 25 and continue with: 256 / 40

Advancing to step 5:
40 goes into 256 6 times with a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 256.0
If we take 240 away from 256, we end up with 16.
Include the next digit (0) from the dividend after 16, then repeat: 160 / 40

Step 6:
40 goes into 160 4 times with a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 2564.0
If we subtract 160 from 160, 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 7:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2564.0
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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2564.0
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.

The final result is 2564.0 with a remainder of 0.0.