We look at the division of 208906 by 40 
Our goal is to divide 208906 by 40.

Advancing to step 1:
40 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 40

Let's proceed to step 2:
When dividing 20 by 40, we get 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Include the next digit (8) from the dividend after 20, then repeat: 208 / 40

Advancing to step 3:
When dividing 208 by 40, we get 5 with a remainder of 8.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 200 from 208 to get 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 40

On to step 4:
If we divide 89 by 40, we get 2 and a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 52.0
Subtract 80 from 89 to get 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 40

Let's proceed to step 5:
90 divided by 40 is 2 with a remainder of 10.
The next digit of our result is 2. 
Result so far: 522.0
Subtracting 80 from 90 leaves us with 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 40

Let's proceed to step 6:
The number 40 fits into 106 2 times, leaving a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 5222.0
If we take 80 away from 106, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 7:
If we divide 260 by 40, we get 6 and a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 5222.6
If we subtract 240 from 260, 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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5222.65
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5222.65
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 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5222.65
If we subtract 0 from 0, we 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 5222.65 with a balance of 0.0.