Let's divide 509268 by 40
Our goal is to divide 509268 by 40.

Moving on to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (0) from the dividend, attach it to 5 and continue: 50 / 40

Moving on to step 2:
If we divide 50 by 40, we get 1 and a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 50 leaves us with 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 40

On to step 3:
When dividing 109 by 40, we get 2 with a remainder of 29.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 80 from 109 and we're left with 29.
Append the next digit (2) from the dividend to 29 and continue with: 292 / 40

Advancing to step 4:
292 divided by 40 is 7 with a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 127.0
Subtract 280 from 292 to get 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 40

Step 5:
When dividing 126 by 40, we get 3 with a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 1273.0
The remainder is 6 after subtracting 120 from 126.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 40

Moving on to step 6:
40 goes into 68 1 times with a remainder of 28.
The next digit of our result is 1. 
Result so far: 12731.0
Subtracting 40 from 68 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 7:
If we divide 280 by 40, we get 7 and a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 12731.7
Deduct 280 from 280 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 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 12731.7
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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12731.7
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.

Our division results in 12731.7 with a remaining 0.0.