We're dividing 200963 by 40 
Our goal is to divide 200963 by 40.

Advancing to step 1:
2 divided by 40 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 40

Going ahead to step 2:
The number 40 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Bring next digit (0) of the dividend behind the 20 and repeat the process: 200 / 40

Step 3:
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: 5.0
Subtracting 200 from 200 leaves us with 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 40

Step 4:
40 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 50.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 40

Advancing to step 5:
When dividing 96 by 40, we get 2 with a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 502.0
If we take 80 away from 96, we end up with 16.
Include the next digit (3) from the dividend after 16, then repeat: 163 / 40

Advancing to step 6:
40 goes into 163 4 times with a remainder of 3.
Put 4 as the next digit of the answer. 
Result so far: 5024.0
The remainder is 3 after subtracting 160 from 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 5024.0
Subtract 0 from 30 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.

Step 8:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 5024.07
Deduct 280 from 300 and we're left 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.

On to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 5024.075
If we subtract 200 from 200, 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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5024.075
Deduct 0 from 0 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 5024.075
Deduct 0 from 0 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.

In conclusion, the division gives 5024.075 with a balance of 0.0.