We look at the division of 526207 by 40 
We want to divide 526207 by 40.

Moving on to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 40

Moving on to step 2:
40 goes into 52 1 times with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 52 leaves us with 12.
Bring next digit (6) of the dividend behind the 12 and repeat the process: 126 / 40

Advancing to step 3:
126 divided by 40 is 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 6 after subtracting 120 from 126.
Fetch the next digit (2) from the dividend, attach it to 6 and continue: 62 / 40

On to step 4:
62 divided by 40 is 1 with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 131.0
Subtract 40 from 62 to get 22.
Append the next digit (0) from the dividend to 22 and continue with: 220 / 40

Step 5:
220 divided by 40 is 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 1315.0
The remainder is 20 after subtracting 200 from 220.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 40

Moving on to step 6:
When dividing 207 by 40, we get 5 with a remainder of 7.
Write down 5 as next digit of the result. 
Result so far: 13155.0
If we subtract 200 from 207, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 7:
40 goes into 70 1 times with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 13155.1
Deduct 40 from 70 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 13155.17
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.

Step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 13155.175
If we take 200 away from 200, 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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13155.175
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 11:
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: 13155.175
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 final outcome is 13155.175, with a leftover of 0.0.