We're dividing 824142 by 40 
Our goal is to divide 824142 by 40.

Advancing to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 40

Going ahead to step 2:
The number 40 fits into 82 2 times, leaving a remainder of 2.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 2 after subtracting 80 from 82.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 40

On to step 3:
The number 40 fits into 24 0 times, leaving a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Deduct 0 from 24 and we're left with 24.
Bring next digit (1) of the dividend behind the 24 and repeat the process: 241 / 40

Step 4:
The number 40 fits into 241 6 times, leaving a remainder of 1.
The number 6 becomes the next digit in our result. 
Result so far: 206.0
If we take 240 away from 241, we end up with 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 40

Moving on to step 5:
When dividing 14 by 40, we get 0 with a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 2060.0
If we take 0 away from 14, we end up with 14.
Grab the next digit (2) from the dividend, add it to 14, then carry on: 142 / 40

Advancing to step 6:
142 divided by 40 is 3 with a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 20603.0
If we take 120 away from 142, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
220 divided by 40 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 20603.5
Deduct 200 from 220 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 20603.55
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.

The quotient of the division is 20603.55, and the remainder is 0.0.