We look at the division of 532251 by 40 
Let's see how many times 40 fits into 532251.

Going ahead to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 40

Advancing to step 2:
When dividing 53 by 40, we get 1 with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 53 to get 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 40

On to step 3:
The number 40 fits into 132 3 times, leaving a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 120 from 132 to get 12.
Take the next digit (2) from the dividend and append it to 12, then repeat: 122 / 40

Step 4:
122 divided by 40 is 3 with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 133.0
Subtract 120 from 122 to get 2.
Include the next digit (5) from the dividend after 2, then repeat: 25 / 40

Going ahead to step 5:
40 can be fit into 25 0 times, resulting in a remainder of 25.
Record the quotient 0 as the next digit in the result. 
Result so far: 1330.0
Subtract 0 from 25 to get 25.
Take the next digit (1) from the dividend and append it to 25, then repeat: 251 / 40

Let's proceed to step 6:
40 goes into 251 6 times with a remainder of 11.
Write down 6 as next digit of the result. 
Result so far: 13306.0
Subtract 240 from 251 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 7:
110 divided by 40 is 2 with a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 13306.2
Deduct 80 from 110 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.

Going ahead to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 13306.27
Subtract 280 from 300 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.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13306.275
If we subtract 200 from 200, 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.

Advancing to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13306.275
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13306.275
The remainder is 0 after subtracting 0 from 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 13306.275 with a remainder of 0.0.