We look at the division of 516095 by 40 
We're looking to find how many times 40 goes into 516095.

Moving on to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 40

Moving on to step 2:
51 divided by 40 is 1 with a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 11 after subtracting 40 from 51.
Append the next digit (6) from the dividend to 11 and continue with: 116 / 40

On to step 3:
When dividing 116 by 40, we get 2 with a remainder of 36.
The next digit of our result is 2. 
Result so far: 12.0
Subtract 80 from 116 to get 36.
Include the next digit (0) from the dividend after 36, then repeat: 360 / 40

Let's proceed to step 4:
360 divided by 40 is 9 with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 129.0
Subtract 360 from 360 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 40

Going ahead to step 5:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 1290.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (5) from the dividend, add it to 9, then carry on: 95 / 40

On to step 6:
40 can be fit into 95 2 times, resulting in a remainder of 15.
The next digit of our result is 2. 
Result so far: 12902.0
If we subtract 80 from 95, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
40 goes into 150 3 times with a remainder of 30.
The next digit of our result is 3. 
Result so far: 12902.3
If we take 120 away from 150, we end up with 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:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 12902.37
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 12902.375
The remainder is 0 after subtracting 200 from 200.
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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12902.375
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12902.375
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 12902.375 with a remainder of 0.0.