We're dividing 804581 by 40 
We want to figure out the number of times 804581 can be divided by 40.

On to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (0) from the dividend and append it to 8, then repeat: 80 / 40

On to step 2:
If we divide 80 by 40, we get 2 and a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 80 from 80 and we're left with 0.
Append the next digit (4) from the dividend to 0 and continue with: 4 / 40

Moving on to step 3:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (5) from the dividend, attach it to 4 and continue: 45 / 40

Advancing to step 4:
When dividing 45 by 40, we get 1 with a remainder of 5.
The next digit of our result is 1. 
Result so far: 201.0
If we subtract 40 from 45, we get 5.
Append the next digit (8) from the dividend to 5 and continue with: 58 / 40

Moving on to step 5:
40 can be fit into 58 1 times, resulting in a remainder of 18.
Put 1 as the next digit of the answer. 
Result so far: 2011.0
Deduct 40 from 58 and we're left with 18.
Include the next digit (1) from the dividend after 18, then repeat: 181 / 40

Let's proceed to step 6:
When dividing 181 by 40, we get 4 with a remainder of 21.
The next digit of our result is 4. 
Result so far: 20114.0
Subtract 160 from 181 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
The number 40 fits into 210 5 times, leaving a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 20114.5
Deduct 200 from 210 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.

Step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 20114.52
Subtracting 80 from 100 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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 20114.525
If we take 200 away from 200, 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20114.525
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20114.525
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.

Our division results in 20114.525 with a remaining 0.0.