Let's divide 280001 by 40
We're looking to find how many times 40 goes into 280001.

Advancing to step 1:
2 divided by 40 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 40

Going ahead to step 2:
If we divide 28 by 40, we get 0 and a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Append the next digit (0) from the dividend to 28 and continue with: 280 / 40

On to step 3:
When dividing 280 by 40, we get 7 with a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 280 from 280 leaves us with 0.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 40

Going ahead to step 4:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 70.0
The remainder is 0 after subtracting 0 from 0.
Fetch the next digit (0) from the dividend, attach it to 0 and continue: 0 / 40

Moving on to step 5:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 700.0
If we subtract 0 from 0, we get 0.
Append the next digit (1) from the dividend to 0 and continue with: 1 / 40

Advancing to step 6:
If we divide 1 by 40, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 7000.0
If we take 0 away from 1, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
The number 40 fits into 10 0 times, leaving a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 7000.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 7000.02
Subtract 80 from 100 to 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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7000.025
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7000.025
The remainder is 0 after subtracting 0 from 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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7000.025
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.

The final result is 7000.025 with a remainder of 0.0.