We look at the division of 819787 by 40 
Let's see how many times 40 fits into 819787.

Advancing to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

Let's proceed to step 2:
40 can be fit into 81 2 times, resulting in a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 81 to get 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 40

Going ahead to step 3:
When dividing 19 by 40, we get 0 with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
If we take 0 away from 19, we end up with 19.
Grab the next digit (7) from the dividend, add it to 19, then carry on: 197 / 40

Let's proceed to step 4:
197 divided by 40 is 4 with a remainder of 37.
Put 4 as the next digit of the answer. 
Result so far: 204.0
Subtracting 160 from 197 leaves us with 37.
Take the next digit (8) from the dividend and append it to 37, then repeat: 378 / 40

Advancing to step 5:
If we divide 378 by 40, we get 9 and a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 2049.0
Subtracting 360 from 378 leaves us with 18.
Fetch the next digit (7) from the dividend, attach it to 18 and continue: 187 / 40

Going ahead to step 6:
40 goes into 187 4 times with a remainder of 27.
Put 4 as the next digit of the answer. 
Result so far: 20494.0
Subtracting 160 from 187 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
When dividing 270 by 40, we get 6 with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 20494.6
The remainder is 30 after subtracting 240 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 20494.67
Subtract 280 from 300 to 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.

On 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: 20494.675
Subtracting 200 from 200 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.

Let's proceed to step 10:
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: 20494.675
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20494.675
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 quotient of the division is 20494.675, and the remainder is 0.0.