We're dividing 825295 by 40 
We want to divide 825295 by 40.

On to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (2) from the dividend, add it to 8, then carry on: 82 / 40

Going ahead to step 2:
When dividing 82 by 40, we get 2 with a remainder of 2.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 82, we end up with 2.
Grab the next digit (5) from the dividend, add it to 2, then carry on: 25 / 40

On to step 3:
40 goes into 25 0 times with a remainder of 25.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
If we take 0 away from 25, we end up with 25.
Include the next digit (2) from the dividend after 25, then repeat: 252 / 40

Advancing to step 4:
When dividing 252 by 40, we get 6 with a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 206.0
If we subtract 240 from 252, we get 12.
Bring next digit (9) of the dividend behind the 12 and repeat the process: 129 / 40

Let's proceed to step 5:
40 can be fit into 129 3 times, resulting in a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 2063.0
If we subtract 120 from 129, we get 9.
Fetch the next digit (5) from the dividend, attach it to 9 and continue: 95 / 40

Step 6:
40 goes into 95 2 times with a remainder of 15.
The next digit of our result is 2. 
Result so far: 20632.0
The remainder is 15 after subtracting 80 from 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
40 can be fit into 150 3 times, resulting in a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 20632.3
Subtract 120 from 150 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 20632.37
If we subtract 280 from 300, 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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20632.375
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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20632.375
Subtracting 0 from 0 leaves us 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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20632.375
Subtracting 0 from 0 leaves us 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.

In conclusion, the division gives 20632.375 with a balance of 0.0.