We look at the division of 811528 by 40 
We're looking to find how many times 40 goes into 811528.

Step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 40

On to step 2:
40 goes into 81 2 times with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 81 and we're left with 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 40

On to step 3:
If we divide 11 by 40, we get 0 and a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we take 0 away from 11, we end up with 11.
Grab the next digit (5) from the dividend, add it to 11, then carry on: 115 / 40

Going ahead to step 4:
40 can be fit into 115 2 times, resulting in a remainder of 35.
The next digit of our result is 2. 
Result so far: 202.0
Deduct 80 from 115 and we're left with 35.
Take the next digit (2) from the dividend and append it to 35, then repeat: 352 / 40

Going ahead to step 5:
If we divide 352 by 40, we get 8 and a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 2028.0
If we subtract 320 from 352, we get 32.
Append the next digit (8) from the dividend to 32 and continue with: 328 / 40

Step 6:
40 goes into 328 8 times with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 20288.0
Subtract 320 from 328 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
40 goes into 80 2 times with a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 20288.2
Subtract 80 from 80 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.

Advancing to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20288.2
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.

Let's proceed to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20288.2
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.

In conclusion, the division gives 20288.2 with a balance of 0.0.