We're dividing 83248964 by 40 
Our goal is to divide 83248964 by 40.

Going ahead to step 1:
40 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (3) of the dividend behind the 8 and repeat the process: 83 / 40

Advancing to step 2:
40 goes into 83 2 times with a remainder of 3.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 83 and we're left with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

On to step 3:
When dividing 32 by 40, we get 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we take 0 away from 32, we end up with 32.
Bring next digit (4) of the dividend behind the 32 and repeat the process: 324 / 40

Moving on to step 4:
When dividing 324 by 40, we get 8 with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 208.0
Subtract 320 from 324 to get 4.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 40

Step 5:
The number 40 fits into 48 1 times, leaving a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 2081.0
Deduct 40 from 48 and we're left with 8.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 40

Step 6:
89 divided by 40 is 2 with a remainder of 9.
Use 2 as the next digit of our solution. 
Result so far: 20812.0
If we subtract 80 from 89, we get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Step 7:
40 goes into 96 2 times with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 208122.0
The remainder is 16 after subtracting 80 from 96.
Fetch the next digit (4) from the dividend, attach it to 16 and continue: 164 / 40

Advancing to step 8:
If we divide 164 by 40, we get 4 and a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 2081224.0
Subtract 160 from 164 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 9:
If we divide 40 by 40, we get 1 and a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 2081224.1
If we take 40 away from 40, 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2081224.1
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2081224.1
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 2081224.1 with a remaining 0.0.