We're dividing 826481 by 40 
We're looking to find how many times 40 goes into 826481.

Going ahead to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 40

Going ahead to step 2:
82 divided by 40 is 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 82, we end up with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 40

On to step 3:
40 goes into 26 0 times with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 20.0
The remainder is 26 after subtracting 0 from 26.
Grab the next digit (4) from the dividend, add it to 26, then carry on: 264 / 40

Going ahead to step 4:
If we divide 264 by 40, we get 6 and a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 206.0
Deduct 240 from 264 and we're left with 24.
Append the next digit (8) from the dividend to 24 and continue with: 248 / 40

Let's proceed to step 5:
When dividing 248 by 40, we get 6 with a remainder of 8.
The next digit of our result is 6. 
Result so far: 2066.0
If we take 240 away from 248, we end up with 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 40

Advancing to step 6:
81 divided by 40 is 2 with a remainder of 1.
The next digit of our result is 2. 
Result so far: 20662.0
The remainder is 1 after subtracting 80 from 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
40 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 20662.0
Subtracting 0 from 10 leaves us 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.

On to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 20662.02
Subtract 80 from 100 to get 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:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20662.025
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 20662.025
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.

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: 20662.025
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.

After the division, we end up with 20662.025 and a remainder of 0.0.