263531 divided by 40 
Let's see how many times 40 fits into 263531.

On to step 1:
2 divided by 40 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

Moving on to step 2:
If we divide 26 by 40, we get 0 and a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Take the next digit (3) from the dividend and append it to 26, then repeat: 263 / 40

Moving on to step 3:
40 goes into 263 6 times with a remainder of 23.
Write down 6 as next digit of the result. 
Result so far: 6.0
Deduct 240 from 263 and we're left with 23.
Take the next digit (5) from the dividend and append it to 23, then repeat: 235 / 40

Advancing to step 4:
The number 40 fits into 235 5 times, leaving a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 65.0
If we take 200 away from 235, we end up with 35.
Fetch the next digit (3) from the dividend, attach it to 35 and continue: 353 / 40

Moving on to step 5:
The number 40 fits into 353 8 times, leaving a remainder of 33.
Record the quotient 8 as the next digit in the result. 
Result so far: 658.0
Subtracting 320 from 353 leaves us with 33.
Bring next digit (1) of the dividend behind the 33 and repeat the process: 331 / 40

Let's proceed to step 6:
331 divided by 40 is 8 with a remainder of 11.
Write down 8 as next digit of the result. 
Result so far: 6588.0
Subtract 320 from 331 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
40 can be fit into 110 2 times, resulting in a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 6588.2
Deduct 80 from 110 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.

On 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: 6588.27
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.

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: 6588.275
If we subtract 200 from 200, 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.

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: 6588.275
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 6588.275
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.

In conclusion, the division gives 6588.275 with a balance of 0.0.