We divide 218475 by 40
We want to figure out the number of times 218475 can be divided by 40.

On to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 40

Advancing to step 2:
If we divide 21 by 40, we get 0 and a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 21 after subtracting 0 from 21.
Append the next digit (8) from the dividend to 21 and continue with: 218 / 40

Moving on to step 3:
40 can be fit into 218 5 times, resulting in a remainder of 18.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 200 from 218 leaves us with 18.
Fetch the next digit (4) from the dividend, attach it to 18 and continue: 184 / 40

Let's proceed to step 4:
40 can be fit into 184 4 times, resulting in a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 54.0
Subtract 160 from 184 to get 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 40

Advancing to step 5:
40 goes into 247 6 times with a remainder of 7.
The number 6 becomes the next digit in our result. 
Result so far: 546.0
If we take 240 away from 247, we end up with 7.
Fetch the next digit (5) from the dividend, attach it to 7 and continue: 75 / 40

Going ahead to step 6:
The number 40 fits into 75 1 times, leaving a remainder of 35.
Write down 1 as next digit of the result. 
Result so far: 5461.0
The remainder is 35 after subtracting 40 from 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 7:
40 goes into 350 8 times with a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 5461.8
Subtract 320 from 350 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.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 5461.87
The remainder is 20 after subtracting 280 from 300.
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 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: 5461.875
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5461.875
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 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5461.875
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.

Our division results in 5461.875 with a remaining 0.0.