Let's divide 521799 by 40
We're looking to find how many times 40 goes into 521799.

On to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (2) from the dividend, add it to 5, then carry on: 52 / 40

Going ahead to step 2:
The number 40 fits into 52 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 52, we end up with 12.
Grab the next digit (1) from the dividend, add it to 12, then carry on: 121 / 40

Step 3:
40 can be fit into 121 3 times, resulting in a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we take 120 away from 121, we end up with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Step 4:
40 can be fit into 17 0 times, resulting in a remainder of 17.
The next digit of our result is 0. 
Result so far: 130.0
If we take 0 away from 17, we end up with 17.
Bring next digit (9) of the dividend behind the 17 and repeat the process: 179 / 40

Let's proceed to step 5:
If we divide 179 by 40, we get 4 and a remainder of 19.
Record the quotient 4 as the next digit in the result. 
Result so far: 1304.0
Subtract 160 from 179 to get 19.
Take the next digit (9) from the dividend and append it to 19, then repeat: 199 / 40

Moving on to step 6:
199 divided by 40 is 4 with a remainder of 39.
The next digit of our result is 4. 
Result so far: 13044.0
The remainder is 39 after subtracting 160 from 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 7:
When dividing 390 by 40, we get 9 with a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 13044.9
If we subtract 360 from 390, 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.

Step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 13044.97
If we take 280 away from 300, 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.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 13044.975
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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13044.975
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 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 13044.975
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.

In conclusion, the division gives 13044.975 with a balance of 0.0.