524805 ÷ 40 
We're looking to find how many times 40 goes into 524805.

Moving on to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 40

Step 2:
40 can be fit into 52 1 times, resulting in a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 52, we get 12.
Bring next digit (4) of the dividend behind the 12 and repeat the process: 124 / 40

Step 3:
If we divide 124 by 40, we get 3 and a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Deduct 120 from 124 and we're left with 4.
Bring next digit (8) of the dividend behind the 4 and repeat the process: 48 / 40

Going ahead to step 4:
40 goes into 48 1 times with a remainder of 8.
The next digit of our result is 1. 
Result so far: 131.0
If we subtract 40 from 48, we get 8.
Bring next digit (0) of the dividend behind the 8 and repeat the process: 80 / 40

On to step 5:
When dividing 80 by 40, we get 2 with a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 1312.0
Subtract 80 from 80 to get 0.
Take the next digit (5) from the dividend and append it to 0, then repeat: 5 / 40

Moving on to step 6:
If we divide 5 by 40, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 13120.0
The remainder is 5 after subtracting 0 from 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
40 can be fit into 50 1 times, resulting in a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 13120.1
If we subtract 40 from 50, we get 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:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 13120.12
Subtract 80 from 100 to 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.

Step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 13120.125
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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13120.125
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 13120.125
The remainder is 0 after subtracting 0 from 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 13120.125 and a remainder of 0.0.