218325 ÷ 40 
We're looking to find how many times 40 goes into 218325.

Advancing to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 40

Let's proceed to step 2:
The number 40 fits into 21 0 times, leaving a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 21 after subtracting 0 from 21.
Append the next digit (8) from the dividend to 21 and continue with: 218 / 40

Moving on to step 3:
40 can be fit into 218 5 times, resulting in a remainder of 18.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 200 away from 218, we end up with 18.
Include the next digit (3) from the dividend after 18, then repeat: 183 / 40

Going ahead to step 4:
The number 40 fits into 183 4 times, leaving a remainder of 23.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
If we subtract 160 from 183, we get 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 40

Let's proceed to step 5:
232 divided by 40 is 5 with a remainder of 32.
Put 5 as the next digit of the answer. 
Result so far: 545.0
Subtracting 200 from 232 leaves us with 32.
Include the next digit (5) from the dividend after 32, then repeat: 325 / 40

Step 6:
325 divided by 40 is 8 with a remainder of 5.
The next digit of our result is 8. 
Result so far: 5458.0
Subtracting 320 from 325 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
The number 40 fits into 50 1 times, leaving a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 5458.1
Subtract 40 from 50 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 5458.12
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5458.125
Subtracting 200 from 200 leaves us 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 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5458.125
Subtracting 0 from 0 leaves us 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5458.125
Subtracting 0 from 0 leaves us 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.

The final result is 5458.125 with a remainder of 0.0.