We're dividing 811663 by 40 
We want to divide 811663 by 40.

Moving on to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 40

Moving on to step 2:
81 divided by 40 is 2 with a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 81 leaves us with 1.
Include the next digit (1) from the dividend after 1, then repeat: 11 / 40

On to step 3:
If we divide 11 by 40, we get 0 and a remainder of 11.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
If we take 0 away from 11, we end up with 11.
Take the next digit (6) from the dividend and append it to 11, then repeat: 116 / 40

Advancing to step 4:
The number 40 fits into 116 2 times, leaving a remainder of 36.
Write down 2 as next digit of the result. 
Result so far: 202.0
Subtract 80 from 116 to get 36.
Take the next digit (6) from the dividend and append it to 36, then repeat: 366 / 40

Step 5:
40 goes into 366 9 times with a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 2029.0
Subtract 360 from 366 to get 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 40

On to step 6:
40 goes into 63 1 times with a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 20291.0
Subtract 40 from 63 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 20291.5
Subtracting 200 from 230 leaves us 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.

On to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 20291.57
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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 20291.575
Subtract 200 from 200 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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20291.575
Deduct 0 from 0 and we're left 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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20291.575
Deduct 0 from 0 and we're left 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.

After the division, we end up with 20291.575 and a remainder of 0.0.