We look at the division of 220003 by 40 
We're looking to find how many times 40 goes into 220003.

Advancing to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 40

Step 2:
40 goes into 22 0 times with a remainder of 22.
The next digit of our result is 0. 
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

Step 3:
If we divide 220 by 40, we get 5 and a remainder of 20.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 200 from 220 leaves us with 20.
Fetch the next digit (0) from the dividend, attach it to 20 and continue: 200 / 40

Let's proceed to step 4:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 55.0
The remainder is 0 after subtracting 200 from 200.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 40

Let's proceed to step 5:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 550.0
Subtract 0 from 0 to get 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 40

On to step 6:
40 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 5500.0
The remainder is 3 after subtracting 0 from 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
40 goes into 30 0 times with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 5500.0
Subtracting 0 from 30 leaves us 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.

Moving on 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: 5500.07
The remainder is 20 after subtracting 280 from 300.
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5500.075
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5500.075
If we subtract 0 from 0, 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5500.075
If we subtract 0 from 0, 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.

After the division, we end up with 5500.075 and a remainder of 0.0.