We divide 204631 by 40
We want to divide 204631 by 40.

Advancing to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 40

Moving on to step 2:
The number 40 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 40

Going ahead to step 3:
The number 40 fits into 204 5 times, leaving a remainder of 4.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 200 away from 204, we end up with 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 40

Advancing to step 4:
When dividing 46 by 40, we get 1 with a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 51.0
If we subtract 40 from 46, we get 6.
Include the next digit (3) from the dividend after 6, then repeat: 63 / 40

Moving on to step 5:
40 goes into 63 1 times with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 511.0
If we take 40 away from 63, we end up with 23.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 40

On to step 6:
When dividing 231 by 40, we get 5 with a remainder of 31.
Use 5 as the next digit of our solution. 
Result so far: 5115.0
If we subtract 200 from 231, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 5115.7
Deduct 280 from 310 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.

Advancing to step 8:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 5115.77
If we take 280 away from 300, we end up 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.

In conclusion, the division gives 5115.77 with a balance of 0.02.