812352 ÷ 40 
Let's see how many times 40 fits into 812352.

Let's proceed to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

Let's proceed to step 2:
If we divide 81 by 40, we get 2 and a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 81 leaves us with 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 40

Let's proceed to step 3:
The number 40 fits into 12 0 times, leaving a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Subtracting 0 from 12 leaves us with 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 40

Moving on to step 4:
40 goes into 123 3 times with a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 203.0
Subtract 120 from 123 to get 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 40

Moving on to step 5:
The number 40 fits into 35 0 times, leaving a remainder of 35.
The next digit of our result is 0. 
Result so far: 2030.0
If we subtract 0 from 35, we get 35.
Grab the next digit (2) from the dividend, add it to 35, then carry on: 352 / 40

Step 6:
40 can be fit into 352 8 times, resulting in a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 20308.0
Subtracting 320 from 352 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 7:
The number 40 fits into 320 8 times, leaving a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 20308.8
Subtracting 320 from 320 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.

Advancing to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20308.8
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 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20308.8
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.

The final outcome is 20308.8, with a leftover of 0.0.