We look at the division of 81062 by 40 
We want to figure out the number of times 81062 can be divided by 40.

Advancing to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

Advancing to step 2:
40 goes into 81 2 times with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 81, we end up with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 40

Going ahead to step 3:
When dividing 10 by 40, we get 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Subtracting 0 from 10 leaves us with 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 40

Let's proceed to step 4:
106 divided by 40 is 2 with a remainder of 26.
Record the quotient 2 as the next digit in the result. 
Result so far: 202.0
Subtract 80 from 106 to get 26.
Take the next digit (2) from the dividend and append it to 26, then repeat: 262 / 40

Advancing to step 5:
If we divide 262 by 40, we get 6 and a remainder of 22.
Write down 6 as next digit of the result. 
Result so far: 2026.0
If we take 240 away from 262, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 6:
40 can be fit into 220 5 times, resulting in a remainder of 20.
The next digit of our result is 5. 
Result so far: 2026.5
Subtracting 200 from 220 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 7:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2026.55
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.

After the division, we end up with 2026.55 and a remainder of 0.0.