We look at the division of 209482 by 40 
We're looking to find how many times 40 goes into 209482.

On to step 1:
40 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 40

Let's proceed to step 2:
If we divide 20 by 40, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 40

Advancing to step 3:
The number 40 fits into 209 5 times, leaving a remainder of 9.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 200 from 209 to get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 40

Let's proceed to step 4:
40 goes into 94 2 times with a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 52.0
Subtracting 80 from 94 leaves us with 14.
Grab the next digit (8) from the dividend, add it to 14, then carry on: 148 / 40

Going ahead to step 5:
148 divided by 40 is 3 with a remainder of 28.
Put 3 as the next digit of the answer. 
Result so far: 523.0
Subtracting 120 from 148 leaves us with 28.
Include the next digit (2) from the dividend after 28, then repeat: 282 / 40

On to step 6:
282 divided by 40 is 7 with a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 5237.0
Subtracting 280 from 282 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
The number 40 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 5237.0
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
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: 5237.05
Subtracting 200 from 200 leaves us 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.

Let's proceed to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5237.05
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.

Moving on to step 10:
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: 5237.05
Subtracting 0 from 0 leaves us 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 5237.05 and a remainder of 0.0.