261050 divided by 40 
Let's see how many times 40 fits into 261050.

Step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

Step 2:
40 can be fit into 26 0 times, resulting in a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 40

Let's proceed to step 3:
If we divide 261 by 40, we get 6 and a remainder of 21.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Deduct 240 from 261 and we're left with 21.
Grab the next digit (0) from the dividend, add it to 21, then carry on: 210 / 40

Let's proceed to step 4:
If we divide 210 by 40, we get 5 and a remainder of 10.
The next digit of our result is 5. 
Result so far: 65.0
Deduct 200 from 210 and we're left with 10.
Grab the next digit (5) from the dividend, add it to 10, then carry on: 105 / 40

Advancing to step 5:
40 goes into 105 2 times with a remainder of 25.
The next digit of our result is 2. 
Result so far: 652.0
The remainder is 25 after subtracting 80 from 105.
Grab the next digit (0) from the dividend, add it to 25, then carry on: 250 / 40

Advancing to step 6:
40 can be fit into 250 6 times, resulting in a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 6526.0
The remainder is 10 after subtracting 240 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 6526.2
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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 6526.25
The remainder is 0 after subtracting 200 from 200.
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6526.25
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.

Let's proceed 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: 6526.25
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.

The final result is 6526.25 with a remainder of 0.0.