Let's divide 207109 by 40
We want to divide 207109 by 40.

On to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 40

On to step 2:
40 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 40

On to step 3:
40 goes into 207 5 times with a remainder of 7.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 7 after subtracting 200 from 207.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 40

On to step 4:
40 goes into 71 1 times with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 51.0
The remainder is 31 after subtracting 40 from 71.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 40

Advancing to step 5:
The number 40 fits into 310 7 times, leaving a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 517.0
Subtract 280 from 310 to get 30.
Grab the next digit (9) from the dividend, add it to 30, then carry on: 309 / 40

Let's proceed to step 6:
When dividing 309 by 40, we get 7 with a remainder of 29.
Use 7 as the next digit of our solution. 
Result so far: 5177.0
Subtracting 280 from 309 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 7:
40 can be fit into 290 7 times, resulting in a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 5177.7
The remainder is 10 after subtracting 280 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 5177.72
Subtracting 80 from 100 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 5177.725
Subtracting 200 from 200 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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5177.725
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5177.725
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.

The final result is 5177.725 with a remainder of 0.0.