516941 ÷ 40 
We want to figure out the number of times 516941 can be divided by 40.

Let's proceed to step 1:
40 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Let's proceed to step 2:
51 divided by 40 is 1 with a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 51, we end up with 11.
Bring next digit (6) of the dividend behind the 11 and repeat the process: 116 / 40

On to step 3:
The number 40 fits into 116 2 times, leaving a remainder of 36.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtract 80 from 116 to get 36.
Bring next digit (9) of the dividend behind the 36 and repeat the process: 369 / 40

On to step 4:
When dividing 369 by 40, we get 9 with a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 129.0
Subtract 360 from 369 to get 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 40

Advancing to step 5:
40 can be fit into 94 2 times, resulting in a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 1292.0
The remainder is 14 after subtracting 80 from 94.
Fetch the next digit (1) from the dividend, attach it to 14 and continue: 141 / 40

Going ahead to step 6:
When dividing 141 by 40, we get 3 with a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 12923.0
Subtracting 120 from 141 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
40 can be fit into 210 5 times, resulting in a remainder of 10.
The next digit of our result is 5. 
Result so far: 12923.5
Subtract 200 from 210 to get 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 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 12923.52
Subtract 80 from 100 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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 12923.525
Subtracting 200 from 200 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.

Advancing to step 10:
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: 12923.525
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12923.525
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 12923.525 with a remaining 0.0.