Let's divide 229851 by 40
We want to figure out the number of times 229851 can be divided by 40.

Step 1:
40 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 40

Step 2:
40 can be fit into 22 0 times, resulting in a remainder of 22.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 22 leaves us with 22.
Include the next digit (9) from the dividend after 22, then repeat: 229 / 40

Moving on to step 3:
When dividing 229 by 40, we get 5 with a remainder of 29.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtract 200 from 229 to get 29.
Fetch the next digit (8) from the dividend, attach it to 29 and continue: 298 / 40

Advancing to step 4:
When dividing 298 by 40, we get 7 with a remainder of 18.
Write down 7 as next digit of the result. 
Result so far: 57.0
Deduct 280 from 298 and we're left with 18.
Append the next digit (5) from the dividend to 18 and continue with: 185 / 40

Advancing to step 5:
40 goes into 185 4 times with a remainder of 25.
The next digit of our result is 4. 
Result so far: 574.0
Deduct 160 from 185 and we're left with 25.
Bring next digit (1) of the dividend behind the 25 and repeat the process: 251 / 40

Going ahead to step 6:
251 divided by 40 is 6 with a remainder of 11.
Use 6 as the next digit of our solution. 
Result so far: 5746.0
Subtracting 240 from 251 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
If we divide 110 by 40, we get 2 and a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 5746.2
If we take 80 away from 110, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 5746.27
Subtract 280 from 300 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 5746.275
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.

On to step 10:
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: 5746.275
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:
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: 5746.275
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.

Our division results in 5746.275 with a remaining 0.0.