208392 ÷ 40 
We're looking to find how many times 40 goes into 208392.

Step 1:
2 divided by 40 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 40

Step 2:
The number 40 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Append the next digit (8) from the dividend to 20 and continue with: 208 / 40

Advancing to step 3:
When dividing 208 by 40, we get 5 with a remainder of 8.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 200 from 208 and we're left with 8.
Grab the next digit (3) from the dividend, add it to 8, then carry on: 83 / 40

Moving on to step 4:
The number 40 fits into 83 2 times, leaving a remainder of 3.
Use 2 as the next digit of our solution. 
Result so far: 52.0
If we subtract 80 from 83, we get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 40

Let's proceed to step 5:
The number 40 fits into 39 0 times, leaving a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 520.0
Deduct 0 from 39 and we're left with 39.
Append the next digit (2) from the dividend to 39 and continue with: 392 / 40

Let's proceed to step 6:
When dividing 392 by 40, we get 9 with a remainder of 32.
Record the quotient 9 as the next digit in the result. 
Result so far: 5209.0
The remainder is 32 after subtracting 360 from 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 7:
40 goes into 320 8 times with a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 5209.8
The remainder is 0 after subtracting 320 from 320.
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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5209.8
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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5209.8
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 5209.8 with a remaining 0.0.