219865 ÷ 40 
Our goal is to divide 219865 by 40.

Moving on to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 40

Going ahead to step 2:
40 goes into 21 0 times with a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 21 leaves us with 21.
Append the next digit (9) from the dividend to 21 and continue with: 219 / 40

On to step 3:
40 goes into 219 5 times with a remainder of 19.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 200 from 219 leaves us with 19.
Grab the next digit (8) from the dividend, add it to 19, then carry on: 198 / 40

Let's proceed to step 4:
When dividing 198 by 40, we get 4 with a remainder of 38.
Record the quotient 4 as the next digit in the result. 
Result so far: 54.0
The remainder is 38 after subtracting 160 from 198.
Take the next digit (6) from the dividend and append it to 38, then repeat: 386 / 40

Going ahead to step 5:
If we divide 386 by 40, we get 9 and a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 549.0
If we take 360 away from 386, we end up with 26.
Grab the next digit (5) from the dividend, add it to 26, then carry on: 265 / 40

Step 6:
40 goes into 265 6 times with a remainder of 25.
The next digit of our result is 6. 
Result so far: 5496.0
If we take 240 away from 265, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 7:
The number 40 fits into 250 6 times, leaving a remainder of 10.
The number 6 becomes the next digit in our result. 
Result so far: 5496.6
If we take 240 away from 250, we end up with 10.
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.
Use 2 as the next digit of our solution. 
Result so far: 5496.62
Deduct 80 from 100 and we're left 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.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5496.625
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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5496.625
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5496.625
Subtracting 0 from 0 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.

Our division results in 5496.625 with a remaining 0.0.