We're dividing 233260 by 40 
Let's see how many times 40 fits into 233260.

Moving on to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 40

Advancing to step 2:
40 can be fit into 23 0 times, resulting in a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Fetch the next digit (3) from the dividend, attach it to 23 and continue: 233 / 40

Advancing to step 3:
233 divided by 40 is 5 with a remainder of 33.
The next digit of our result is 5. 
Result so far: 5.0
If we take 200 away from 233, we end up with 33.
Take the next digit (2) from the dividend and append it to 33, then repeat: 332 / 40

Advancing to step 4:
40 can be fit into 332 8 times, resulting in a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 58.0
Deduct 320 from 332 and we're left with 12.
Grab the next digit (6) from the dividend, add it to 12, then carry on: 126 / 40

Going ahead to step 5:
40 goes into 126 3 times with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 583.0
Subtracting 120 from 126 leaves us with 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 40

Moving on to step 6:
If we divide 60 by 40, we get 1 and a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 5831.0
Deduct 40 from 60 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.

Advancing to step 7:
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: 5831.5
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.

Advancing to step 8:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5831.5
Subtracting 0 from 0 leaves us 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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5831.5
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.

In conclusion, the division gives 5831.5 with a balance of 0.0.