We're dividing 213003 by 40 
Our goal is to divide 213003 by 40.

On to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 40

Going ahead to step 2:
21 divided by 40 is 0 with a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 21, we get 21.
Append the next digit (3) from the dividend to 21 and continue with: 213 / 40

Going ahead to step 3:
When dividing 213 by 40, we get 5 with a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 200 from 213 and we're left with 13.
Fetch the next digit (0) from the dividend, attach it to 13 and continue: 130 / 40

Let's proceed to step 4:
The number 40 fits into 130 3 times, leaving a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 53.0
Subtract 120 from 130 to get 10.
Bring next digit (0) of the dividend behind the 10 and repeat the process: 100 / 40

Step 5:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 532.0
The remainder is 20 after subtracting 80 from 100.
Bring next digit (3) of the dividend behind the 20 and repeat the process: 203 / 40

On to step 6:
The number 40 fits into 203 5 times, leaving a remainder of 3.
Use 5 as the next digit of our solution. 
Result so far: 5325.0
Subtracting 200 from 203 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 5325.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 5325.07
Subtract 280 from 300 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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5325.075
Subtract 200 from 200 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5325.075
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5325.075
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.

Our division results in 5325.075 with a remaining 0.0.