51803 ÷ 40 
We want to figure out the number of times 51803 can be divided by 40.

Going ahead to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Let's proceed to step 2:
40 goes into 51 1 times with a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 51, we end up with 11.
Take the next digit (8) from the dividend and append it to 11, then repeat: 118 / 40

Moving on to step 3:
If we divide 118 by 40, we get 2 and a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtracting 80 from 118 leaves us with 38.
Grab the next digit (0) from the dividend, add it to 38, then carry on: 380 / 40

Going ahead to step 4:
If we divide 380 by 40, we get 9 and a remainder of 20.
Use 9 as the next digit of our solution. 
Result so far: 129.0
Subtracting 360 from 380 leaves us with 20.
Fetch the next digit (3) from the dividend, attach it to 20 and continue: 203 / 40

Going ahead to step 5:
If we divide 203 by 40, we get 5 and a remainder of 3.
Use 5 as the next digit of our solution. 
Result so far: 1295.0
Deduct 200 from 203 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 6:
30 divided by 40 is 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 1295.0
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 1295.07
Subtracting 280 from 300 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.

Advancing to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1295.075
Subtracting 200 from 200 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.

On to step 9:
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: 1295.075
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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1295.075
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.

The final result is 1295.075 with a remainder of 0.0.