We're dividing 207468 by 40 
We want to divide 207468 by 40.

Going ahead to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 40

Advancing to step 2:
40 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 40

Moving on to step 3:
The number 40 fits into 207 5 times, leaving a remainder of 7.
The next digit of our result is 5. 
Result so far: 5.0
The remainder is 7 after subtracting 200 from 207.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 40

On to step 4:
If we divide 74 by 40, we get 1 and a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 51.0
The remainder is 34 after subtracting 40 from 74.
Include the next digit (6) from the dividend after 34, then repeat: 346 / 40

On to step 5:
If we divide 346 by 40, we get 8 and a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 518.0
The remainder is 26 after subtracting 320 from 346.
Take the next digit (8) from the dividend and append it to 26, then repeat: 268 / 40

Let's proceed to step 6:
If we divide 268 by 40, we get 6 and a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 5186.0
Subtracting 240 from 268 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
40 can be fit into 280 7 times, resulting in a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 5186.7
The remainder is 0 after subtracting 280 from 280.
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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5186.7
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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5186.7
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.

The final result is 5186.7 with a remainder of 0.0.