We look at the division of 514896 by 40 
We're looking to find how many times 40 goes into 514896.

Let's proceed to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 40

On to step 2:
51 divided by 40 is 1 with a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 51 and we're left with 11.
Append the next digit (4) from the dividend to 11 and continue with: 114 / 40

Moving on to step 3:
If we divide 114 by 40, we get 2 and a remainder of 34.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 80 from 114 to get 34.
Fetch the next digit (8) from the dividend, attach it to 34 and continue: 348 / 40

Moving on to step 4:
The number 40 fits into 348 8 times, leaving a remainder of 28.
The next digit of our result is 8. 
Result so far: 128.0
If we subtract 320 from 348, we get 28.
Take the next digit (9) from the dividend and append it to 28, then repeat: 289 / 40

Going ahead to step 5:
The number 40 fits into 289 7 times, leaving a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 1287.0
If we take 280 away from 289, we end up with 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 40

Going ahead to step 6:
40 can be fit into 96 2 times, resulting in a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 12872.0
Subtract 80 from 96 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 7:
The number 40 fits into 160 4 times, leaving a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 12872.4
The remainder is 0 after subtracting 160 from 160.
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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12872.4
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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 12872.4
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 12872.4 with a remaining 0.0.