We're dividing 832823 by 40 
Our goal is to divide 832823 by 40.

On to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (3) from the dividend after 8, then repeat: 83 / 40

On to step 2:
40 goes into 83 2 times with a remainder of 3.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 80 away from 83, we end up with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 40

Moving on to step 3:
The number 40 fits into 32 0 times, leaving a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Subtracting 0 from 32 leaves us with 32.
Grab the next digit (8) from the dividend, add it to 32, then carry on: 328 / 40

Advancing to step 4:
If we divide 328 by 40, we get 8 and a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 208.0
If we subtract 320 from 328, we get 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Moving on to step 5:
82 divided by 40 is 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2082.0
Deduct 80 from 82 and we're left with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 40

Going ahead to step 6:
If we divide 23 by 40, we get 0 and a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 20820.0
Subtract 0 from 23 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
230 divided by 40 is 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 20820.5
If we subtract 200 from 230, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 20820.57
Deduct 280 from 300 and we're left 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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20820.575
If we take 200 away from 200, we end up 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.

Going ahead to step 10:
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: 20820.575
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20820.575
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.

Our division results in 20820.575 with a remaining 0.0.