826929 ÷ 40 
We're looking to find how many times 40 goes into 826929.

Going ahead to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 40

Moving on to step 2:
When dividing 82 by 40, we get 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 2 after subtracting 80 from 82.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 40

Going ahead to step 3:
When dividing 26 by 40, we get 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Subtract 0 from 26 to get 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 40

Going ahead to step 4:
The number 40 fits into 269 6 times, leaving a remainder of 29.
The number 6 becomes the next digit in our result. 
Result so far: 206.0
The remainder is 29 after subtracting 240 from 269.
Append the next digit (2) from the dividend to 29 and continue with: 292 / 40

Moving on to step 5:
If we divide 292 by 40, we get 7 and a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 2067.0
Deduct 280 from 292 and we're left with 12.
Fetch the next digit (9) from the dividend, attach it to 12 and continue: 129 / 40

Moving on to step 6:
129 divided by 40 is 3 with a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 20673.0
Subtract 120 from 129 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
When dividing 90 by 40, we get 2 with a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 20673.2
If we subtract 80 from 90, we 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.

Step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 20673.22
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final outcome is 20673.22, with a leftover of 0.02.