520412 ÷ 40 
We're looking to find how many times 40 goes into 520412.

On to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 40

Let's proceed to step 2:
40 can be fit into 52 1 times, resulting in a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 52, we end up with 12.
Fetch the next digit (0) from the dividend, attach it to 12 and continue: 120 / 40

Going ahead to step 3:
The number 40 fits into 120 3 times, leaving a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Deduct 120 from 120 and we're left with 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 40

Going ahead to step 4:
When dividing 4 by 40, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 130.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (1) of the dividend behind the 4 and repeat the process: 41 / 40

Let's proceed to step 5:
40 can be fit into 41 1 times, resulting in a remainder of 1.
Put 1 as the next digit of the answer. 
Result so far: 1301.0
Subtracting 40 from 41 leaves us with 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 40

Moving on to step 6:
If we divide 12 by 40, we get 0 and a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 13010.0
The remainder is 12 after subtracting 0 from 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 7:
When dividing 120 by 40, we get 3 with a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 13010.3
Subtract 120 from 120 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.

Let's proceed to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13010.3
If we subtract 0 from 0, we 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 9:
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: 13010.3
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.

The quotient of the division is 13010.3, and the remainder is 0.0.