We're dividing 230541 by 40 
Our goal is to divide 230541 by 40.

Step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

Going ahead to step 2:
When dividing 23 by 40, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Append the next digit (0) from the dividend to 23 and continue with: 230 / 40

Moving on to step 3:
230 divided by 40 is 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 200 away from 230, we end up with 30.
Fetch the next digit (5) from the dividend, attach it to 30 and continue: 305 / 40

Advancing to step 4:
The number 40 fits into 305 7 times, leaving a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 57.0
If we subtract 280 from 305, we get 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 40

Let's proceed to step 5:
If we divide 254 by 40, we get 6 and a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 576.0
Subtract 240 from 254 to get 14.
Grab the next digit (1) from the dividend, add it to 14, then carry on: 141 / 40

Going ahead to step 6:
When dividing 141 by 40, we get 3 with a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 5763.0
If we subtract 120 from 141, we get 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:
40 can be fit into 210 5 times, resulting in a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 5763.5
Subtract 200 from 210 to 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.

On to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 5763.52
If we subtract 80 from 100, 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.

Advancing to 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: 5763.525
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5763.525
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.

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: 5763.525
Subtracting 0 from 0 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.

In conclusion, the division gives 5763.525 with a balance of 0.0.