205221 ÷ 40 
Let's see how many times 40 fits into 205221.

On to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 40

Moving on to step 2:
If we divide 20 by 40, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Include the next digit (5) from the dividend after 20, then repeat: 205 / 40

On to step 3:
205 divided by 40 is 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we take 200 away from 205, we end up with 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 40

Let's proceed to step 4:
The number 40 fits into 52 1 times, leaving a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 51.0
Subtracting 40 from 52 leaves us with 12.
Bring next digit (2) of the dividend behind the 12 and repeat the process: 122 / 40

On to step 5:
The number 40 fits into 122 3 times, leaving a remainder of 2.
The next digit of our result is 3. 
Result so far: 513.0
If we take 120 away from 122, we end up with 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 40

Let's proceed to step 6:
40 can be fit into 21 0 times, resulting in a remainder of 21.
The next digit of our result is 0. 
Result so far: 5130.0
Deduct 0 from 21 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
If we divide 210 by 40, we get 5 and a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 5130.5
Subtracting 200 from 210 leaves us 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.

Advancing to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 5130.52
The remainder is 20 after subtracting 80 from 100.
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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5130.525
Deduct 200 from 200 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.

Let's proceed 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: 5130.525
Subtract 0 from 0 to 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.

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: 5130.525
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.

In conclusion, the division gives 5130.525 with a balance of 0.0.