106259 divided by 40 
We want to divide 106259 by 40.

Advancing to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

On to step 2:
The number 40 fits into 10 0 times, leaving a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 40

Moving on to step 3:
The number 40 fits into 106 2 times, leaving a remainder of 26.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 26 after subtracting 80 from 106.
Include the next digit (2) from the dividend after 26, then repeat: 262 / 40

Advancing to step 4:
40 goes into 262 6 times with a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 26.0
If we subtract 240 from 262, we get 22.
Bring next digit (5) of the dividend behind the 22 and repeat the process: 225 / 40

Step 5:
40 goes into 225 5 times with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 265.0
Subtracting 200 from 225 leaves us with 25.
Fetch the next digit (9) from the dividend, attach it to 25 and continue: 259 / 40

Let's proceed to step 6:
When dividing 259 by 40, we get 6 with a remainder of 19.
The number 6 becomes the next digit in our result. 
Result so far: 2656.0
Subtract 240 from 259 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 7:
40 can be fit into 190 4 times, resulting in a remainder of 30.
The next digit of our result is 4. 
Result so far: 2656.4
If we take 160 away from 190, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 2656.47
Subtracting 280 from 300 leaves us 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.

Let's proceed 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: 2656.475
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.
Record the quotient 0 as the next digit in the result. 
Result so far: 2656.475
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 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: 2656.475
If we subtract 0 from 0, 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.

The final outcome is 2656.475, with a leftover of 0.0.