265972 ÷ 40 
Our goal is to divide 265972 by 40.

Step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

Moving on to step 2:
40 can be fit into 26 0 times, resulting in a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Include the next digit (5) from the dividend after 26, then repeat: 265 / 40

Let's proceed to step 3:
When dividing 265 by 40, we get 6 with a remainder of 25.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we take 240 away from 265, we end up with 25.
Grab the next digit (9) from the dividend, add it to 25, then carry on: 259 / 40

Step 4:
When dividing 259 by 40, we get 6 with a remainder of 19.
The next digit of our result is 6. 
Result so far: 66.0
The remainder is 19 after subtracting 240 from 259.
Bring next digit (7) of the dividend behind the 19 and repeat the process: 197 / 40

Going ahead to step 5:
When dividing 197 by 40, we get 4 with a remainder of 37.
Write down 4 as next digit of the result. 
Result so far: 664.0
If we take 160 away from 197, we end up with 37.
Include the next digit (2) from the dividend after 37, then repeat: 372 / 40

Let's proceed to step 6:
When dividing 372 by 40, we get 9 with a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 6649.0
If we take 360 away from 372, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
If we divide 120 by 40, we get 3 and a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 6649.3
Deduct 120 from 120 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.

Going ahead to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6649.3
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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6649.3
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 6649.3 with a balance of 0.0.