263651 divided by 40 
We want to divide 263651 by 40.

Let's proceed 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 take 0 away from 2, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 40

Advancing to step 2:
40 goes into 26 0 times with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Append the next digit (3) from the dividend to 26 and continue with: 263 / 40

Moving on to step 3:
If we divide 263 by 40, we get 6 and a remainder of 23.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtracting 240 from 263 leaves us with 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 40

Step 4:
40 can be fit into 236 5 times, resulting in a remainder of 36.
Put 5 as the next digit of the answer. 
Result so far: 65.0
Subtract 200 from 236 to get 36.
Bring next digit (5) of the dividend behind the 36 and repeat the process: 365 / 40

Let's proceed to step 5:
If we divide 365 by 40, we get 9 and a remainder of 5.
The next digit of our result is 9. 
Result so far: 659.0
Subtract 360 from 365 to get 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 40

Going ahead to step 6:
51 divided by 40 is 1 with a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 6591.0
If we take 40 away from 51, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 7:
The number 40 fits into 110 2 times, leaving a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 6591.2
Subtracting 80 from 110 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.

On to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 6591.27
Subtract 280 from 300 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 6591.275
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.

Going ahead 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: 6591.275
Subtract 0 from 0 to 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.
The next digit of our result is 0. 
Result so far: 6591.275
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.

Our division results in 6591.275 with a remaining 0.0.