Let's divide 220645 by 40
We want to figure out the number of times 220645 can be divided by 40.

Going ahead to step 1:
2 divided by 40 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 40

On to step 2:
If we divide 22 by 40, we get 0 and a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Include the next digit (0) from the dividend after 22, then repeat: 220 / 40

Going ahead to step 3:
40 can be fit into 220 5 times, resulting in a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 200 from 220 to get 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 40

Step 4:
When dividing 206 by 40, we get 5 with a remainder of 6.
Use 5 as the next digit of our solution. 
Result so far: 55.0
If we subtract 200 from 206, we get 6.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 40

Let's proceed to step 5:
40 goes into 64 1 times with a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 551.0
Deduct 40 from 64 and we're left with 24.
Bring next digit (5) of the dividend behind the 24 and repeat the process: 245 / 40

Step 6:
245 divided by 40 is 6 with a remainder of 5.
Write down 6 as next digit of the result. 
Result so far: 5516.0
If we subtract 240 from 245, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
When dividing 50 by 40, we get 1 with a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 5516.1
Subtracting 40 from 50 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 5516.12
Subtract 80 from 100 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.

Advancing to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 5516.125
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.
Write down 0 as next digit of the result. 
Result so far: 5516.125
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.

Let's proceed to step 11:
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: 5516.125
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.

In conclusion, the division gives 5516.125 with a balance of 0.0.