We're dividing 826407 by 40 
We want to divide 826407 by 40.

Going ahead to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 40

Step 2:
40 can be fit into 82 2 times, resulting in a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 80 away from 82, we end up with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 40

Step 3:
When dividing 26 by 40, we get 0 with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Deduct 0 from 26 and we're left with 26.
Take the next digit (4) from the dividend and append it to 26, then repeat: 264 / 40

Moving on to step 4:
When dividing 264 by 40, we get 6 with a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 206.0
Deduct 240 from 264 and we're left with 24.
Take the next digit (0) from the dividend and append it to 24, then repeat: 240 / 40

Let's proceed to step 5:
40 goes into 240 6 times with a remainder of 0.
The next digit of our result is 6. 
Result so far: 2066.0
Subtract 240 from 240 to get 0.
Fetch the next digit (7) from the dividend, attach it to 0 and continue: 7 / 40

On to step 6:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 20660.0
The remainder is 7 after subtracting 0 from 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 20660.1
The remainder is 30 after subtracting 40 from 70.
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 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 20660.17
Subtracting 280 from 300 leaves us with 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 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: 20660.175
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20660.175
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.

Going ahead to step 11:
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: 20660.175
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.

The quotient of the division is 20660.175, and the remainder is 0.0.