223079 divided by 40 
We want to figure out the number of times 223079 can be divided by 40.

Step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 40

Advancing to step 2:
When dividing 22 by 40, we get 0 with a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 22 to get 22.
Grab the next digit (3) from the dividend, add it to 22, then carry on: 223 / 40

Advancing to step 3:
40 can be fit into 223 5 times, resulting in a remainder of 23.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Deduct 200 from 223 and we're left with 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 40

Moving on to step 4:
40 goes into 230 5 times with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 55.0
If we take 200 away from 230, we end up with 30.
Grab the next digit (7) from the dividend, add it to 30, then carry on: 307 / 40

Moving on to step 5:
40 goes into 307 7 times with a remainder of 27.
The next digit of our result is 7. 
Result so far: 557.0
The remainder is 27 after subtracting 280 from 307.
Append the next digit (9) from the dividend to 27 and continue with: 279 / 40

Step 6:
40 can be fit into 279 6 times, resulting in a remainder of 39.
The number 6 becomes the next digit in our result. 
Result so far: 5576.0
If we subtract 240 from 279, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 7:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 5576.9
Subtract 360 from 390 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.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 5576.97
Deduct 280 from 300 and we're left 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.

Going ahead to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5576.975
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:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5576.975
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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5576.975
If we subtract 0 from 0, we 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.

After the division, we end up with 5576.975 and a remainder of 0.0.