261323 ÷ 40 
We want to figure out the number of times 261323 can be divided by 40.

On to step 1:
2 divided by 40 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

Step 2:
The number 40 fits into 26 0 times, leaving a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 40

Let's proceed to step 3:
The number 40 fits into 261 6 times, leaving a remainder of 21.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 240 from 261 and we're left with 21.
Append the next digit (3) from the dividend to 21 and continue with: 213 / 40

Advancing to step 4:
The number 40 fits into 213 5 times, leaving a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 65.0
Deduct 200 from 213 and we're left with 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 40

Going ahead to step 5:
If we divide 132 by 40, we get 3 and a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 653.0
Deduct 120 from 132 and we're left with 12.
Include the next digit (3) from the dividend after 12, then repeat: 123 / 40

Step 6:
40 goes into 123 3 times with a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 6533.0
The remainder is 3 after subtracting 120 from 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
When dividing 30 by 40, we get 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 6533.0
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.

Going ahead to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 6533.07
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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6533.075
The remainder is 0 after subtracting 200 from 200.
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6533.075
Deduct 0 from 0 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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6533.075
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.

The final outcome is 6533.075, with a leftover of 0.0.