806543 ÷ 40 
Our goal is to divide 806543 by 40.

Moving on to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (0) from the dividend, attach it to 8 and continue: 80 / 40

On to step 2:
The number 40 fits into 80 2 times, leaving a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 80 to get 0.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 40

Step 3:
If we divide 6 by 40, we get 0 and a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Subtract 0 from 6 to get 6.
Append the next digit (5) from the dividend to 6 and continue with: 65 / 40

Let's proceed to step 4:
The number 40 fits into 65 1 times, leaving a remainder of 25.
The number 1 becomes the next digit in our result. 
Result so far: 201.0
The remainder is 25 after subtracting 40 from 65.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 40

Advancing to step 5:
40 goes into 254 6 times with a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 2016.0
Deduct 240 from 254 and we're left with 14.
Bring next digit (3) of the dividend behind the 14 and repeat the process: 143 / 40

Moving on to step 6:
143 divided by 40 is 3 with a remainder of 23.
The next digit of our result is 3. 
Result so far: 20163.0
If we take 120 away from 143, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
230 divided by 40 is 5 with a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 20163.5
Deduct 200 from 230 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.

Let's proceed to step 8:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 20163.57
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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20163.575
If we take 200 away from 200, 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 20163.575
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 20163.575
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.

The quotient of the division is 20163.575, and the remainder is 0.0.