We look at the division of 813765 by 40 
We want to figure out the number of times 813765 can be divided by 40.

Step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 40

Moving on to step 2:
40 goes into 81 2 times with a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 81 leaves us with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

Going ahead to step 3:
13 divided by 40 is 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 20.0
Subtract 0 from 13 to get 13.
Include the next digit (7) from the dividend after 13, then repeat: 137 / 40

Moving on to step 4:
40 can be fit into 137 3 times, resulting in a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 203.0
Subtracting 120 from 137 leaves us with 17.
Append the next digit (6) from the dividend to 17 and continue with: 176 / 40

Advancing to step 5:
If we divide 176 by 40, we get 4 and a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 2034.0
If we subtract 160 from 176, we get 16.
Bring next digit (5) of the dividend behind the 16 and repeat the process: 165 / 40

On to step 6:
40 can be fit into 165 4 times, resulting in a remainder of 5.
The next digit of our result is 4. 
Result so far: 20344.0
If we take 160 away from 165, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 7:
The number 40 fits into 50 1 times, leaving a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 20344.1
The remainder is 10 after subtracting 40 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 20344.12
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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 20344.125
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.

Step 10:
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: 20344.125
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.

Going ahead to step 11:
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: 20344.125
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 final outcome is 20344.125, with a leftover of 0.0.