We look at the division of 83494205 by 40 
Let's see how many times 40 fits into 83494205.

Moving on to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (3) from the dividend and append it to 8, then repeat: 83 / 40

Step 2:
When dividing 83 by 40, we get 2 with a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 83 leaves us with 3.
Grab the next digit (4) from the dividend, add it to 3, then carry on: 34 / 40

Advancing to step 3:
34 divided by 40 is 0 with a remainder of 34.
Put 0 as the next digit of the answer. 
Result so far: 20.0
The remainder is 34 after subtracting 0 from 34.
Include the next digit (9) from the dividend after 34, then repeat: 349 / 40

Let's proceed to step 4:
The number 40 fits into 349 8 times, leaving a remainder of 29.
The next digit of our result is 8. 
Result so far: 208.0
Deduct 320 from 349 and we're left with 29.
Append the next digit (4) from the dividend to 29 and continue with: 294 / 40

Advancing to step 5:
If we divide 294 by 40, we get 7 and a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 2087.0
The remainder is 14 after subtracting 280 from 294.
Fetch the next digit (2) from the dividend, attach it to 14 and continue: 142 / 40

Going ahead to step 6:
40 goes into 142 3 times with a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 20873.0
If we subtract 120 from 142, we get 22.
Append the next digit (0) from the dividend to 22 and continue with: 220 / 40

On to step 7:
When dividing 220 by 40, we get 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 208735.0
Subtract 200 from 220 to get 20.
Bring next digit (5) of the dividend behind the 20 and repeat the process: 205 / 40

Let's proceed to step 8:
If we divide 205 by 40, we get 5 and a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 2087355.0
If we take 200 away from 205, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 9:
When dividing 50 by 40, we get 1 with a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 2087355.1
If we take 40 away from 50, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 2087355.12
Deduct 80 from 100 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.

Step 11:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2087355.125
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.

Let's proceed to step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2087355.125
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.

Advancing to step 13:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2087355.125
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.

Our division results in 2087355.125 with a remaining 0.0.