We look at the division of 512279 by 40 
We're looking to find how many times 40 goes into 512279.

On to step 1:
40 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 40

Going ahead to step 2:
51 divided by 40 is 1 with a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 51 and we're left with 11.
Append the next digit (2) from the dividend to 11 and continue with: 112 / 40

Moving on to step 3:
112 divided by 40 is 2 with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 80 from 112 to get 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 40

Going ahead to step 4:
The number 40 fits into 322 8 times, leaving a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 128.0
Deduct 320 from 322 and we're left with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 40

Advancing to step 5:
27 divided by 40 is 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 1280.0
If we take 0 away from 27, we end up with 27.
Grab the next digit (9) from the dividend, add it to 27, then carry on: 279 / 40

Step 6:
40 goes into 279 6 times with a remainder of 39.
Use 6 as the next digit of our solution. 
Result so far: 12806.0
Subtracting 240 from 279 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
The next digit of our result is 9. 
Result so far: 12806.9
If we take 360 away from 390, 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.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 12806.97
If we subtract 280 from 300, 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 12806.975
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12806.975
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12806.975
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.

In conclusion, the division gives 12806.975 with a balance of 0.0.