We divide 531066 by 40
We want to figure out the number of times 531066 can be divided by 40.

Going ahead to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 40

Step 2:
When dividing 53 by 40, we get 1 with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 53 to get 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 40

Step 3:
If we divide 131 by 40, we get 3 and a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtract 120 from 131 to get 11.
Include the next digit (0) from the dividend after 11, then repeat: 110 / 40

Step 4:
When dividing 110 by 40, we get 2 with a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 132.0
Subtract 80 from 110 to get 30.
Include the next digit (6) from the dividend after 30, then repeat: 306 / 40

Going ahead to step 5:
If we divide 306 by 40, we get 7 and a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 1327.0
Subtracting 280 from 306 leaves us with 26.
Take the next digit (6) from the dividend and append it to 26, then repeat: 266 / 40

Advancing to step 6:
40 goes into 266 6 times with a remainder of 26.
Record the quotient 6 as the next digit in the result. 
Result so far: 13276.0
If we take 240 away from 266, 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.

Step 7:
40 can be fit into 260 6 times, resulting in a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 13276.6
Subtracting 240 from 260 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.

Advancing to step 8:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 13276.65
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.

Moving on to step 9:
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: 13276.65
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13276.65
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.

The final outcome is 13276.65, with a leftover of 0.0.