We're dividing 22059 by 40 
Let's see how many times 40 fits into 22059.

Advancing to step 1:
2 divided by 40 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 40

Step 2:
40 goes into 22 0 times with a remainder of 22.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 22, we end up with 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 40

Advancing to step 3:
When dividing 220 by 40, we get 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 20 after subtracting 200 from 220.
Include the next digit (5) from the dividend after 20, then repeat: 205 / 40

Going ahead to step 4:
40 can be fit into 205 5 times, resulting in a remainder of 5.
The next digit of our result is 5. 
Result so far: 55.0
Deduct 200 from 205 and we're left with 5.
Append the next digit (9) from the dividend to 5 and continue with: 59 / 40

Let's proceed to step 5:
If we divide 59 by 40, we get 1 and a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 551.0
Subtracting 40 from 59 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 6:
40 can be fit into 190 4 times, resulting in a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 551.4
Subtract 160 from 190 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.

Advancing to step 7:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 551.47
If we take 280 away from 300, we end up 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.

Advancing to step 8:
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: 551.475
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 551.475
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 551.475
If we take 0 away from 0, we end up 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 551.475 with a remaining 0.0.