Let's divide 206964 by 40
We're looking to find how many times 40 goes into 206964.

Let's proceed to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 40

Advancing to step 2:
The number 40 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 40

Let's proceed to step 3:
The number 40 fits into 206 5 times, leaving a remainder of 6.
The next digit of our result is 5. 
Result so far: 5.0
If we take 200 away from 206, we end up with 6.
Bring next digit (9) of the dividend behind the 6 and repeat the process: 69 / 40

Advancing to step 4:
40 can be fit into 69 1 times, resulting in a remainder of 29.
The next digit of our result is 1. 
Result so far: 51.0
If we take 40 away from 69, we end up with 29.
Fetch the next digit (6) from the dividend, attach it to 29 and continue: 296 / 40

Step 5:
40 can be fit into 296 7 times, resulting in a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 517.0
Subtract 280 from 296 to get 16.
Fetch the next digit (4) from the dividend, attach it to 16 and continue: 164 / 40

Let's proceed to step 6:
40 can be fit into 164 4 times, resulting in a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 5174.0
The remainder is 4 after subtracting 160 from 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
40 divided by 40 is 1 with a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 5174.1
If we take 40 away from 40, 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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5174.1
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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5174.1
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.

After the division, we end up with 5174.1 and a remainder of 0.0.