We're dividing 528679 by 40 
Let's see how many times 40 fits into 528679.

Let's proceed to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 40

Let's proceed to step 2:
52 divided by 40 is 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 52, we end up with 12.
Append the next digit (8) from the dividend to 12 and continue with: 128 / 40

Going ahead to step 3:
If we divide 128 by 40, we get 3 and a remainder of 8.
The next digit of our result is 3. 
Result so far: 13.0
If we subtract 120 from 128, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 40

Let's proceed to step 4:
If we divide 86 by 40, we get 2 and a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 132.0
Subtract 80 from 86 to get 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 40

Advancing to step 5:
When dividing 67 by 40, we get 1 with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1321.0
If we take 40 away from 67, we end up with 27.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 40

Advancing to step 6:
40 can be fit into 279 6 times, resulting in a remainder of 39.
Put 6 as the next digit of the answer. 
Result so far: 13216.0
Deduct 240 from 279 and we're left 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:
40 goes into 390 9 times with a remainder of 30.
The next digit of our result is 9. 
Result so far: 13216.9
Deduct 360 from 390 and we're left 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.

Going ahead to step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 13216.97
The remainder is 20 after subtracting 280 from 300.
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:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 13216.975
If we subtract 200 from 200, 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.

Going ahead 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: 13216.975
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13216.975
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.

Our division results in 13216.975 with a remaining 0.0.