We're dividing 202963 by 40 
Our goal is to divide 202963 by 40.

Let's proceed to step 1:
40 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 40

Going ahead to step 2:
When dividing 20 by 40, we get 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Include the next digit (2) from the dividend after 20, then repeat: 202 / 40

Moving on to step 3:
40 can be fit into 202 5 times, resulting in a remainder of 2.
The next digit of our result is 5. 
Result so far: 5.0
If we subtract 200 from 202, we get 2.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 40

On to step 4:
40 goes into 29 0 times with a remainder of 29.
The next digit of our result is 0. 
Result so far: 50.0
Subtract 0 from 29 to get 29.
Take the next digit (6) from the dividend and append it to 29, then repeat: 296 / 40

Advancing to step 5:
40 goes into 296 7 times with a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 507.0
If we take 280 away from 296, we end up with 16.
Grab the next digit (3) from the dividend, add it to 16, then carry on: 163 / 40

Step 6:
40 can be fit into 163 4 times, resulting in a remainder of 3.
The next digit of our result is 4. 
Result so far: 5074.0
Subtract 160 from 163 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
40 goes into 30 0 times with a remainder of 30.
The next digit of our result is 0. 
Result so far: 5074.0
Deduct 0 from 30 and we're left 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:
40 goes into 300 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 5074.07
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.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 5074.075
Subtract 200 from 200 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 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5074.075
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5074.075
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.

After the division, we end up with 5074.075 and a remainder of 0.0.