We divide 205317 by 40
We want to divide 205317 by 40.

Let's proceed to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 40

Let's proceed to step 2:
If we divide 20 by 40, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Take the next digit (5) from the dividend and append it to 20, then repeat: 205 / 40

On to step 3:
40 goes into 205 5 times with a remainder of 5.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 200 from 205 to get 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 40

On to step 4:
53 divided by 40 is 1 with a remainder of 13.
The next digit of our result is 1. 
Result so far: 51.0
If we subtract 40 from 53, we get 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 40

Advancing to step 5:
If we divide 131 by 40, we get 3 and a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 513.0
If we subtract 120 from 131, we get 11.
Grab the next digit (7) from the dividend, add it to 11, then carry on: 117 / 40

Going ahead to step 6:
When dividing 117 by 40, we get 2 with a remainder of 37.
Put 2 as the next digit of the answer. 
Result so far: 5132.0
The remainder is 37 after subtracting 80 from 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 7:
40 can be fit into 370 9 times, resulting in a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 5132.9
Subtracting 360 from 370 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 goes into 100 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 5132.92
If we subtract 80 from 100, we 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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 5132.925
The remainder is 0 after subtracting 200 from 200.
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5132.925
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:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5132.925
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 5132.925 with a remainder of 0.0.