804232 divided by 40 
We want to divide 804232 by 40.

On to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (0) from the dividend to 8 and continue with: 80 / 40

Advancing to step 2:
40 goes into 80 2 times with a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 80, we end up with 0.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 40

Advancing to step 3:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 40

Let's proceed to step 4:
The number 40 fits into 42 1 times, leaving a remainder of 2.
The next digit of our result is 1. 
Result so far: 201.0
Subtract 40 from 42 to get 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 40

Moving on to step 5:
40 goes into 23 0 times with a remainder of 23.
The next digit of our result is 0. 
Result so far: 2010.0
Subtracting 0 from 23 leaves us with 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 40

On to step 6:
40 can be fit into 232 5 times, resulting in a remainder of 32.
The next digit of our result is 5. 
Result so far: 20105.0
The remainder is 32 after subtracting 200 from 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 7:
If we divide 320 by 40, we get 8 and a remainder of 0.
The next digit of our result is 8. 
Result so far: 20105.8
Subtract 320 from 320 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.

Moving on to step 8:
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: 20105.8
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20105.8
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 20105.8 with a remainder of 0.0.