We look at the division of 204950 by 40 
We want to figure out the number of times 204950 can be divided by 40.

Advancing to step 1:
40 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 40

Moving on to step 2:
20 divided by 40 is 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Include the next digit (4) from the dividend after 20, then repeat: 204 / 40

Step 3:
If we divide 204 by 40, we get 5 and a remainder of 4.
The next digit of our result is 5. 
Result so far: 5.0
The remainder is 4 after subtracting 200 from 204.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Advancing to step 4:
The number 40 fits into 49 1 times, leaving a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 51.0
Subtracting 40 from 49 leaves us with 9.
Append the next digit (5) from the dividend to 9 and continue with: 95 / 40

Step 5:
40 can be fit into 95 2 times, resulting in a remainder of 15.
Put 2 as the next digit of the answer. 
Result so far: 512.0
If we subtract 80 from 95, we get 15.
Bring next digit (0) of the dividend behind the 15 and repeat the process: 150 / 40

Step 6:
The number 40 fits into 150 3 times, leaving a remainder of 30.
The next digit of our result is 3. 
Result so far: 5123.0
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.

On to step 7:
40 goes into 300 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 5123.7
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.

Step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 5123.75
Subtracting 200 from 200 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 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5123.75
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.

Step 10:
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: 5123.75
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 5123.75 with a remainder of 0.0.