Let's divide 825267 by 40
Our goal is to divide 825267 by 40.

On to step 1:
40 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Advancing to step 2:
82 divided by 40 is 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 82 to get 2.
Include the next digit (5) from the dividend after 2, then repeat: 25 / 40

On to step 3:
If we divide 25 by 40, we get 0 and a remainder of 25.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Subtract 0 from 25 to get 25.
Append the next digit (2) from the dividend to 25 and continue with: 252 / 40

Going ahead to step 4:
If we divide 252 by 40, we get 6 and a remainder of 12.
The next digit of our result is 6. 
Result so far: 206.0
Deduct 240 from 252 and we're left with 12.
Bring next digit (6) of the dividend behind the 12 and repeat the process: 126 / 40

On to step 5:
The number 40 fits into 126 3 times, leaving a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 2063.0
Deduct 120 from 126 and we're left with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

Let's proceed to step 6:
If we divide 67 by 40, we get 1 and a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 20631.0
The remainder is 27 after subtracting 40 from 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 7:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 20631.6
The remainder is 30 after subtracting 240 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 20631.67
Subtracting 280 from 300 leaves us 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 9:
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: 20631.675
Deduct 200 from 200 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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20631.675
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.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20631.675
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.

Our division results in 20631.675 with a remaining 0.0.