We're dividing 811765 by 40 
We want to divide 811765 by 40.

Going ahead to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 40

Moving on to step 2:
If we divide 81 by 40, we get 2 and a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 81 to get 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 40

On to step 3:
40 goes into 11 0 times with a remainder of 11.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Subtract 0 from 11 to get 11.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 40

On to step 4:
If we divide 117 by 40, we get 2 and a remainder of 37.
Record the quotient 2 as the next digit in the result. 
Result so far: 202.0
Subtract 80 from 117 to get 37.
Bring next digit (6) of the dividend behind the 37 and repeat the process: 376 / 40

Moving on to step 5:
If we divide 376 by 40, we get 9 and a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 2029.0
If we take 360 away from 376, we end up with 16.
Fetch the next digit (5) from the dividend, attach it to 16 and continue: 165 / 40

Moving on to step 6:
40 goes into 165 4 times with a remainder of 5.
Record the quotient 4 as the next digit in the result. 
Result so far: 20294.0
The remainder is 5 after subtracting 160 from 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
40 can be fit into 50 1 times, resulting in a remainder of 10.
The next digit of our result is 1. 
Result so far: 20294.1
The remainder is 10 after subtracting 40 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 goes into 100 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 20294.12
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:
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: 20294.125
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20294.125
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20294.125
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.

After the division, we end up with 20294.125 and a remainder of 0.0.