210559 divided by 40 
Our goal is to divide 210559 by 40.

Advancing to step 1:
2 divided by 40 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 40

Moving on to step 2:
When dividing 21 by 40, we get 0 with a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 21 to get 21.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 40

Let's proceed to step 3:
When dividing 210 by 40, we get 5 with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 10 after subtracting 200 from 210.
Grab the next digit (5) from the dividend, add it to 10, then carry on: 105 / 40

Going ahead to step 4:
105 divided by 40 is 2 with a remainder of 25.
Record the quotient 2 as the next digit in the result. 
Result so far: 52.0
If we take 80 away from 105, we end up with 25.
Append the next digit (5) from the dividend to 25 and continue with: 255 / 40

Step 5:
40 goes into 255 6 times with a remainder of 15.
The number 6 becomes the next digit in our result. 
Result so far: 526.0
Subtract 240 from 255 to get 15.
Bring next digit (9) of the dividend behind the 15 and repeat the process: 159 / 40

Going ahead to step 6:
40 goes into 159 3 times with a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 5263.0
Deduct 120 from 159 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 7:
When dividing 390 by 40, we get 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 5263.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 5263.97
Deduct 280 from 300 and we're left 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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5263.975
If we subtract 200 from 200, 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5263.975
If we subtract 0 from 0, 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 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5263.975
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.

The final outcome is 5263.975, with a leftover of 0.0.