51403 ÷ 40 
We want to divide 51403 by 40.

On to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Advancing to step 2:
40 goes into 51 1 times with a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 11 after subtracting 40 from 51.
Grab the next digit (4) from the dividend, add it to 11, then carry on: 114 / 40

Step 3:
When dividing 114 by 40, we get 2 with a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtract 80 from 114 to get 34.
Grab the next digit (0) from the dividend, add it to 34, then carry on: 340 / 40

Moving on to step 4:
340 divided by 40 is 8 with a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 128.0
Subtracting 320 from 340 leaves us with 20.
Grab the next digit (3) from the dividend, add it to 20, then carry on: 203 / 40

Step 5:
40 can be fit into 203 5 times, resulting in a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 1285.0
Deduct 200 from 203 and we're left 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.

Moving on to step 6:
30 divided by 40 is 0 with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 1285.0
Subtracting 0 from 30 leaves us 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.

Moving on to step 7:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 1285.07
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.

Moving on to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1285.075
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.

Step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1285.075
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1285.075
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 1285.075 and a remainder of 0.0.