We're dividing 325565 by 40 
We want to figure out the number of times 325565 can be divided by 40.

On to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 40

Moving on to step 2:
40 can be fit into 32 0 times, resulting in a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Append the next digit (5) from the dividend to 32 and continue with: 325 / 40

Step 3:
325 divided by 40 is 8 with a remainder of 5.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we take 320 away from 325, we end up with 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

Step 4:
The number 40 fits into 55 1 times, leaving a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 81.0
If we subtract 40 from 55, we get 15.
Grab the next digit (6) from the dividend, add it to 15, then carry on: 156 / 40

Let's proceed to step 5:
156 divided by 40 is 3 with a remainder of 36.
Record the quotient 3 as the next digit in the result. 
Result so far: 813.0
If we subtract 120 from 156, we get 36.
Include the next digit (5) from the dividend after 36, then repeat: 365 / 40

Let's proceed to step 6:
365 divided by 40 is 9 with a remainder of 5.
Put 9 as the next digit of the answer. 
Result so far: 8139.0
The remainder is 5 after subtracting 360 from 365.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
The number 40 fits into 50 1 times, leaving a remainder of 10.
The next digit of our result is 1. 
Result so far: 8139.1
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.

On to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 8139.12
If we take 80 away from 100, we end up 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.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8139.125
Subtract 200 from 200 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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8139.125
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8139.125
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.

After the division, we end up with 8139.125 and a remainder of 0.0.