Let's divide 804967 by 40
We want to figure out the number of times 804967 can be divided by 40.

Let's proceed to step 1:
8 divided by 40 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 40

On to step 2:
40 can be fit into 80 2 times, resulting in a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 80 from 80 leaves us with 0.
Take the next digit (4) from the dividend and append it to 0, then repeat: 4 / 40

On to step 3:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Subtract 0 from 4 to get 4.
Append the next digit (9) from the dividend to 4 and continue with: 49 / 40

Let's proceed to step 4:
40 can be fit into 49 1 times, resulting in a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 201.0
If we subtract 40 from 49, we get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 40

Let's proceed to step 5:
96 divided by 40 is 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 2012.0
Subtract 80 from 96 to get 16.
Bring next digit (7) of the dividend behind the 16 and repeat the process: 167 / 40

Going ahead to step 6:
If we divide 167 by 40, we get 4 and a remainder of 7.
The number 4 becomes the next digit in our result. 
Result so far: 20124.0
Deduct 160 from 167 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
When dividing 70 by 40, we get 1 with a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 20124.1
The remainder is 30 after subtracting 40 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 20124.17
If we take 280 away from 300, 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.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 20124.175
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20124.175
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20124.175
Subtract 0 from 0 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.

In conclusion, the division gives 20124.175 with a balance of 0.0.