We're dividing 826773 by 40 
Our goal is to divide 826773 by 40.

Advancing to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 40

Going ahead to step 2:
40 goes into 82 2 times with a remainder of 2.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 82, we end up with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 40

Let's proceed to step 3:
40 can be fit into 26 0 times, resulting in a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 20.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 40

Advancing to step 4:
40 can be fit into 267 6 times, resulting in a remainder of 27.
Use 6 as the next digit of our solution. 
Result so far: 206.0
Subtract 240 from 267 to get 27.
Grab the next digit (7) from the dividend, add it to 27, then carry on: 277 / 40

Going ahead to step 5:
40 can be fit into 277 6 times, resulting in a remainder of 37.
Record the quotient 6 as the next digit in the result. 
Result so far: 2066.0
Deduct 240 from 277 and we're left with 37.
Take the next digit (3) from the dividend and append it to 37, then repeat: 373 / 40

Going ahead to step 6:
When dividing 373 by 40, we get 9 with a remainder of 13.
Record the quotient 9 as the next digit in the result. 
Result so far: 20669.0
The remainder is 13 after subtracting 360 from 373.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
When dividing 130 by 40, we get 3 with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 20669.3
Deduct 120 from 130 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 20669.32
If we take 80 away from 100, we end up 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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 20669.325
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20669.325
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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 20669.325
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.

After the division, we end up with 20669.325 and a remainder of 0.0.