Let's divide 812099 by 40
Our goal is to divide 812099 by 40.

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
The remainder is 8 after subtracting 0 from 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

On to step 2:
40 goes into 81 2 times with a remainder of 1.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 80 from 81 to get 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 40

On to step 3:
When dividing 12 by 40, we get 0 with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we take 0 away from 12, we end up with 12.
Grab the next digit (0) from the dividend, add it to 12, then carry on: 120 / 40

Moving on to step 4:
40 goes into 120 3 times with a remainder of 0.
The next digit of our result is 3. 
Result so far: 203.0
Deduct 120 from 120 and we're left with 0.
Grab the next digit (9) from the dividend, add it to 0, then carry on: 9 / 40

Step 5:
40 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 2030.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 40

On to step 6:
If we divide 99 by 40, we get 2 and a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 20302.0
The remainder is 19 after subtracting 80 from 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
40 can be fit into 190 4 times, resulting in a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 20302.4
The remainder is 30 after subtracting 160 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 20302.47
If we take 280 away from 300, we end up 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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 20302.475
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20302.475
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20302.475
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.

The final result is 20302.475 with a remainder of 0.0.