We look at the division of 813122 by 40 
Our goal is to divide 813122 by 40.

Step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 40

Step 2:
81 divided by 40 is 2 with a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 81 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

Let's proceed to step 3:
13 divided by 40 is 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 40

Moving on to step 4:
40 can be fit into 131 3 times, resulting in a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 203.0
If we take 120 away from 131, we end up with 11.
Grab the next digit (2) from the dividend, add it to 11, then carry on: 112 / 40

Let's proceed to step 5:
40 can be fit into 112 2 times, resulting in a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 2032.0
If we take 80 away from 112, we end up with 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 40

Step 6:
When dividing 322 by 40, we get 8 with a remainder of 2.
The next digit of our result is 8. 
Result so far: 20328.0
Deduct 320 from 322 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
When dividing 20 by 40, we get 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 20328.0
If we subtract 0 from 20, we 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.

Advancing to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 20328.05
If we take 200 away from 200, 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 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20328.05
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20328.05
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.

In conclusion, the division gives 20328.05 with a balance of 0.0.