Let's divide 828097 by 40
We want to divide 828097 by 40.

Step 1:
8 divided by 40 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 40

Moving on to step 2:
When dividing 82 by 40, we get 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 2 after subtracting 80 from 82.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 40

Let's proceed to step 3:
40 can be fit into 28 0 times, resulting in a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 20.0
Subtracting 0 from 28 leaves us with 28.
Take the next digit (0) from the dividend and append it to 28, then repeat: 280 / 40

Advancing to step 4:
40 goes into 280 7 times with a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 207.0
Subtract 280 from 280 to get 0.
Append the next digit (9) from the dividend to 0 and continue with: 9 / 40

Advancing to step 5:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 2070.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Step 6:
When dividing 97 by 40, we get 2 with a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 20702.0
The remainder is 17 after subtracting 80 from 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 7:
40 goes into 170 4 times with a remainder of 10.
The next digit of our result is 4. 
Result so far: 20702.4
The remainder is 10 after subtracting 160 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 20702.42
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20702.425
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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20702.425
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20702.425
Deduct 0 from 0 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.

In conclusion, the division gives 20702.425 with a balance of 0.0.