We're dividing 209213 by 40 
Our goal is to divide 209213 by 40.

On to step 1:
2 divided by 40 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 40

Going ahead to step 2:
20 divided by 40 is 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 40

Moving on to step 3:
40 can be fit into 209 5 times, resulting in a remainder of 9.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtracting 200 from 209 leaves us with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 40

Going ahead to step 4:
The number 40 fits into 92 2 times, leaving a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 52.0
The remainder is 12 after subtracting 80 from 92.
Bring next digit (1) of the dividend behind the 12 and repeat the process: 121 / 40

On to step 5:
40 can be fit into 121 3 times, resulting in a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 523.0
Subtract 120 from 121 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 40

Going ahead to step 6:
The number 40 fits into 13 0 times, leaving a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 5230.0
If we take 0 away from 13, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
When dividing 130 by 40, we get 3 with a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 5230.3
Deduct 120 from 130 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 5230.32
If we subtract 80 from 100, we 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.

Advancing to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5230.325
Subtract 200 from 200 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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5230.325
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 5230.325
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 5230.325 with a remaining 0.0.