We're dividing 813413 by 40 
We want to figure out the number of times 813413 can be divided by 40.

Advancing to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 40

Going ahead to step 2:
When dividing 81 by 40, we get 2 with a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 1 after subtracting 80 from 81.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 40

Moving on to step 3:
40 goes into 13 0 times with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 20.0
Subtract 0 from 13 to get 13.
Include the next digit (4) from the dividend after 13, then repeat: 134 / 40

Advancing to step 4:
If we divide 134 by 40, we get 3 and a remainder of 14.
The number 3 becomes the next digit in our result. 
Result so far: 203.0
Subtract 120 from 134 to get 14.
Take the next digit (1) from the dividend and append it to 14, then repeat: 141 / 40

Going ahead to step 5:
The number 40 fits into 141 3 times, leaving a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 2033.0
If we take 120 away from 141, we end up with 21.
Append the next digit (3) from the dividend to 21 and continue with: 213 / 40

On to step 6:
When dividing 213 by 40, we get 5 with a remainder of 13.
The next digit of our result is 5. 
Result so far: 20335.0
The remainder is 13 after subtracting 200 from 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
The number 40 fits into 130 3 times, leaving a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 20335.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 20335.32
Subtracting 80 from 100 leaves us 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.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 20335.325
If we take 200 away from 200, 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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20335.325
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 20335.325
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.

Our division results in 20335.325 with a remaining 0.0.