212721 divided by 40 
We want to figure out the number of times 212721 can be divided by 40.

Let's proceed to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 40

Advancing to step 2:
21 divided by 40 is 0 with a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 21, we get 21.
Grab the next digit (2) from the dividend, add it to 21, then carry on: 212 / 40

On to step 3:
40 goes into 212 5 times with a remainder of 12.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 200 from 212, we get 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 40

On to step 4:
40 can be fit into 127 3 times, resulting in a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 53.0
The remainder is 7 after subtracting 120 from 127.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

Going ahead to step 5:
40 can be fit into 72 1 times, resulting in a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 531.0
Subtract 40 from 72 to get 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 40

Let's proceed to step 6:
40 can be fit into 321 8 times, resulting in a remainder of 1.
The number 8 becomes the next digit in our result. 
Result so far: 5318.0
Deduct 320 from 321 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
40 can be fit into 10 0 times, resulting in a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 5318.0
If we take 0 away from 10, we end up 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.
Write down 2 as next digit of the result. 
Result so far: 5318.02
If we take 80 away from 100, 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.

Let's proceed to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 5318.025
Deduct 200 from 200 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5318.025
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5318.025
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.

The quotient of the division is 5318.025, and the remainder is 0.0.