Let's divide 524726 by 40
We want to divide 524726 by 40.

On to step 1:
5 divided by 40 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 40

Advancing to step 2:
52 divided by 40 is 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 52 leaves us with 12.
Include the next digit (4) from the dividend after 12, then repeat: 124 / 40

Going ahead to step 3:
40 can be fit into 124 3 times, resulting in a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtracting 120 from 124 leaves us with 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 40

Going ahead to step 4:
47 divided by 40 is 1 with a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 131.0
If we subtract 40 from 47, we get 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 40

Going ahead to step 5:
40 goes into 72 1 times with a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 1311.0
If we take 40 away from 72, we end up with 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 40

Moving on to step 6:
40 goes into 326 8 times with a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 13118.0
If we subtract 320 from 326, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
40 goes into 60 1 times with a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 13118.1
If we subtract 40 from 60, 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.

Let's proceed to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13118.15
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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13118.15
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 10:
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: 13118.15
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.

In conclusion, the division gives 13118.15 with a balance of 0.0.