206955 divided by 40 
We're looking to find how many times 40 goes into 206955.

Going ahead to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 40

Going ahead to step 2:
40 goes into 20 0 times with a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 40

Advancing to step 3:
40 goes into 206 5 times with a remainder of 6.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 200 from 206 leaves us with 6.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 40

On to step 4:
69 divided by 40 is 1 with a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 51.0
The remainder is 29 after subtracting 40 from 69.
Grab the next digit (5) from the dividend, add it to 29, then carry on: 295 / 40

On to step 5:
The number 40 fits into 295 7 times, leaving a remainder of 15.
Write down 7 as next digit of the result. 
Result so far: 517.0
If we take 280 away from 295, we end up with 15.
Grab the next digit (5) from the dividend, add it to 15, then carry on: 155 / 40

Moving on to step 6:
40 can be fit into 155 3 times, resulting in a remainder of 35.
The number 3 becomes the next digit in our result. 
Result so far: 5173.0
Deduct 120 from 155 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 7:
40 goes into 350 8 times with a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 5173.8
If we take 320 away from 350, 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.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 5173.87
If we take 280 away from 300, 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.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5173.875
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.

Going ahead to 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: 5173.875
If we take 0 away from 0, 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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5173.875
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.

The quotient of the division is 5173.875, and the remainder is 0.0.