Let's divide 820046 by 40
We want to figure out the number of times 820046 can be divided by 40.

Going ahead to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (2) from the dividend, add it to 8, then carry on: 82 / 40

Step 2:
40 can be fit into 82 2 times, resulting in a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 82 leaves us with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 40

Let's proceed to step 3:
40 goes into 20 0 times with a remainder of 20.
The next digit of our result is 0. 
Result so far: 20.0
Subtracting 0 from 20 leaves us with 20.
Take the next digit (0) from the dividend and append it to 20, then repeat: 200 / 40

On to step 4:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 205.0
Subtract 200 from 200 to get 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 40

Advancing to step 5:
4 divided by 40 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 2050.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (6) from the dividend, add it to 4, then carry on: 46 / 40

On to step 6:
If we divide 46 by 40, we get 1 and a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 20501.0
The remainder is 6 after subtracting 40 from 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
The number 40 fits into 60 1 times, leaving a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 20501.1
Subtract 40 from 60 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.

On to step 8:
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: 20501.15
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20501.15
The remainder is 0 after subtracting 0 from 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:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20501.15
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.

The final result is 20501.15 with a remainder of 0.0.