832700 divided by 40 
We want to divide 832700 by 40.

Step 1:
40 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (3) from the dividend and append it to 8, then repeat: 83 / 40

Advancing to step 2:
40 goes into 83 2 times with a remainder of 3.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 3 after subtracting 80 from 83.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

Let's proceed to step 3:
The number 40 fits into 32 0 times, leaving a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
If we take 0 away from 32, we end up with 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 40

Moving on to step 4:
If we divide 327 by 40, we get 8 and a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 208.0
Subtract 320 from 327 to get 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Step 5:
When dividing 70 by 40, we get 1 with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 2081.0
Subtracting 40 from 70 leaves us with 30.
Include the next digit (0) from the dividend after 30, then repeat: 300 / 40

Moving on to step 6:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 20817.0
Subtracting 280 from 300 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.

On to step 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 20817.5
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 8:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20817.5
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 9:
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: 20817.5
If we subtract 0 from 0, 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.

Our division results in 20817.5 with a remaining 0.0.