Let's divide 204918 by 40
We're looking to find how many times 40 goes into 204918.

On to step 1:
2 divided by 40 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 40

On to step 2:
The number 40 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Include the next digit (4) from the dividend after 20, then repeat: 204 / 40

Going ahead to step 3:
204 divided by 40 is 5 with a remainder of 4.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 200 from 204 leaves us with 4.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 40

Advancing to step 4:
If we divide 49 by 40, we get 1 and a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 51.0
Deduct 40 from 49 and we're left with 9.
Grab the next digit (1) from the dividend, add it to 9, then carry on: 91 / 40

Moving on to step 5:
If we divide 91 by 40, we get 2 and a remainder of 11.
Put 2 as the next digit of the answer. 
Result so far: 512.0
Subtract 80 from 91 to get 11.
Grab the next digit (8) from the dividend, add it to 11, then carry on: 118 / 40

Step 6:
If we divide 118 by 40, we get 2 and a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 5122.0
If we take 80 away from 118, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 7:
40 goes into 380 9 times with a remainder of 20.
The next digit of our result is 9. 
Result so far: 5122.9
Deduct 360 from 380 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.

Step 8:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 5122.95
If we subtract 200 from 200, 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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5122.95
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.

Let's proceed to 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: 5122.95
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.

Our division results in 5122.95 with a remaining 0.0.