We divide 216992 by 40
Our goal is to divide 216992 by 40.

Going ahead to step 1:
2 divided by 40 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 40

Advancing to step 2:
40 goes into 21 0 times with a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 21 and we're left with 21.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 40

Let's proceed to step 3:
216 divided by 40 is 5 with a remainder of 16.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 200 from 216 and we're left with 16.
Fetch the next digit (9) from the dividend, attach it to 16 and continue: 169 / 40

Let's proceed to step 4:
The number 40 fits into 169 4 times, leaving a remainder of 9.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
If we subtract 160 from 169, we get 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

Going ahead to step 5:
40 can be fit into 99 2 times, resulting in a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 542.0
If we take 80 away from 99, we end up with 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 40

Going ahead to step 6:
The number 40 fits into 192 4 times, leaving a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 5424.0
Subtracting 160 from 192 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 7:
When dividing 320 by 40, we get 8 with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 5424.8
If we take 320 away from 320, 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.

Going ahead to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5424.8
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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5424.8
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 5424.8 with a balance of 0.0.