We look at the division of 81368673 by 40 
Let's see how many times 40 fits into 81368673.

Let's proceed to step 1:
8 divided by 40 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 40

On to step 2:
81 divided by 40 is 2 with a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 81 and we're left with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 40

On to step 3:
When dividing 13 by 40, we get 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Subtract 0 from 13 to get 13.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 40

Going ahead to step 4:
40 goes into 136 3 times with a remainder of 16.
The number 3 becomes the next digit in our result. 
Result so far: 203.0
Subtracting 120 from 136 leaves us with 16.
Grab the next digit (8) from the dividend, add it to 16, then carry on: 168 / 40

Going ahead to step 5:
40 goes into 168 4 times with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 2034.0
Subtract 160 from 168 to get 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 40

Step 6:
If we divide 86 by 40, we get 2 and a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 20342.0
Subtracting 80 from 86 leaves us with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Moving on to step 7:
When dividing 67 by 40, we get 1 with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 203421.0
Subtracting 40 from 67 leaves us with 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 40

Let's proceed to step 8:
40 can be fit into 273 6 times, resulting in a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 2034216.0
Deduct 240 from 273 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 9:
If we divide 330 by 40, we get 8 and a remainder of 10.
Write down 8 as next digit of the result. 
Result so far: 2034216.8
Deduct 320 from 330 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 2034216.82
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 2034216.825
Deduct 200 from 200 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.

Advancing to step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 2034216.825
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.

On to step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2034216.825
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 2034216.825 with a balance of 0.0.