We're dividing 526978 by 40 
Let's see how many times 40 fits into 526978.

Going ahead to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 40

Step 2:
40 goes into 52 1 times with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 52 leaves us with 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 40

Going ahead to step 3:
If we divide 126 by 40, we get 3 and a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtract 120 from 126 to get 6.
Append the next digit (9) from the dividend to 6 and continue with: 69 / 40

Moving on to step 4:
If we divide 69 by 40, we get 1 and a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 131.0
Deduct 40 from 69 and we're left with 29.
Fetch the next digit (7) from the dividend, attach it to 29 and continue: 297 / 40

On to step 5:
The number 40 fits into 297 7 times, leaving a remainder of 17.
Record the quotient 7 as the next digit in the result. 
Result so far: 1317.0
Deduct 280 from 297 and we're left with 17.
Fetch the next digit (8) from the dividend, attach it to 17 and continue: 178 / 40

Advancing to step 6:
When dividing 178 by 40, we get 4 with a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 13174.0
If we subtract 160 from 178, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 7:
When dividing 180 by 40, we get 4 with a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 13174.4
The remainder is 20 after subtracting 160 from 180.
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 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13174.45
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13174.45
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13174.45
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.

The final result is 13174.45 with a remainder of 0.0.