We look at the division of 226826 by 40 
We're looking to find how many times 40 goes into 226826.

On to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 40

On to step 2:
40 goes into 22 0 times with a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 22 leaves us with 22.
Take the next digit (6) from the dividend and append it to 22, then repeat: 226 / 40

Let's proceed to step 3:
The number 40 fits into 226 5 times, leaving a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 200 from 226 and we're left with 26.
Grab the next digit (8) from the dividend, add it to 26, then carry on: 268 / 40

Advancing to step 4:
40 can be fit into 268 6 times, resulting in a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 56.0
The remainder is 28 after subtracting 240 from 268.
Fetch the next digit (2) from the dividend, attach it to 28 and continue: 282 / 40

Moving on to step 5:
If we divide 282 by 40, we get 7 and a remainder of 2.
Write down 7 as next digit of the result. 
Result so far: 567.0
If we subtract 280 from 282, we get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

On to step 6:
When dividing 26 by 40, we get 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 5670.0
Subtract 0 from 26 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
The number 40 fits into 260 6 times, leaving a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 5670.6
Subtracting 240 from 260 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.

Step 8:
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: 5670.65
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.

Step 9:
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: 5670.65
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.

Going ahead to step 10:
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: 5670.65
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 5670.65 with a remainder of 0.0.