We look at the division of 20796 by 40 
We want to divide 20796 by 40.

Moving on to step 1:
40 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 40

On to step 2:
40 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Fetch the next digit (7) from the dividend, attach it to 20 and continue: 207 / 40

Step 3:
When dividing 207 by 40, we get 5 with a remainder of 7.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 200 from 207 leaves us with 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 40

Advancing to step 4:
If we divide 79 by 40, we get 1 and a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 51.0
Deduct 40 from 79 and we're left with 39.
Append the next digit (6) from the dividend to 39 and continue with: 396 / 40

On to step 5:
40 goes into 396 9 times with a remainder of 36.
Write down 9 as next digit of the result. 
Result so far: 519.0
If we take 360 away from 396, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 6:
If we divide 360 by 40, we get 9 and a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 519.9
Deduct 360 from 360 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.

Let's proceed to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 519.9
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.

Step 8:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 519.9
If we take 0 away from 0, 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.

The final result is 519.9 with a remainder of 0.0.