Let's divide 232867 by 40
We want to divide 232867 by 40.

On to step 1:
40 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 40

On to step 2:
When dividing 23 by 40, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 40

Let's proceed to step 3:
If we divide 232 by 40, we get 5 and a remainder of 32.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 200 from 232 and we're left with 32.
Grab the next digit (8) from the dividend, add it to 32, then carry on: 328 / 40

Step 4:
40 can be fit into 328 8 times, resulting in a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 58.0
Deduct 320 from 328 and we're left with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 40

Let's proceed to step 5:
86 divided by 40 is 2 with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 582.0
Deduct 80 from 86 and we're left with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Moving on to step 6:
40 goes into 67 1 times with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 5821.0
Deduct 40 from 67 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 7:
If we divide 270 by 40, we get 6 and a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 5821.6
Subtract 240 from 270 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 5821.67
If we subtract 280 from 300, we 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.

Let's proceed 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: 5821.675
Deduct 200 from 200 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5821.675
Subtract 0 from 0 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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5821.675
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.

After the division, we end up with 5821.675 and a remainder of 0.0.