206365 ÷ 40 
Our goal is to divide 206365 by 40.

Going ahead to step 1:
40 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 40

Advancing to step 2:
If we divide 20 by 40, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 40

Advancing to step 3:
40 goes into 206 5 times with a remainder of 6.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 6 after subtracting 200 from 206.
Grab the next digit (3) from the dividend, add it to 6, then carry on: 63 / 40

Advancing to step 4:
40 goes into 63 1 times with a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 51.0
Subtract 40 from 63 to get 23.
Take the next digit (6) from the dividend and append it to 23, then repeat: 236 / 40

Advancing to step 5:
The number 40 fits into 236 5 times, leaving a remainder of 36.
The number 5 becomes the next digit in our result. 
Result so far: 515.0
Subtracting 200 from 236 leaves us with 36.
Fetch the next digit (5) from the dividend, attach it to 36 and continue: 365 / 40

Step 6:
The number 40 fits into 365 9 times, leaving a remainder of 5.
The next digit of our result is 9. 
Result so far: 5159.0
The remainder is 5 after subtracting 360 from 365.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 7:
If we divide 50 by 40, we get 1 and a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 5159.1
Deduct 40 from 50 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 5159.12
Subtracting 80 from 100 leaves us 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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5159.125
Deduct 200 from 200 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.

Moving on 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: 5159.125
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5159.125
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.

The quotient of the division is 5159.125, and the remainder is 0.0.