We divide 123801 by 40
Our goal is to divide 123801 by 40.

Let's proceed to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 40

Moving on to step 2:
If we divide 12 by 40, we get 0 and a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 12, we end up with 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 40

Going ahead to step 3:
40 goes into 123 3 times with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 120 from 123, we get 3.
Fetch the next digit (8) from the dividend, attach it to 3 and continue: 38 / 40

Going ahead to step 4:
The number 40 fits into 38 0 times, leaving a remainder of 38.
The next digit of our result is 0. 
Result so far: 30.0
If we take 0 away from 38, we end up with 38.
Append the next digit (0) from the dividend to 38 and continue with: 380 / 40

Advancing to step 5:
40 goes into 380 9 times with a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 309.0
If we take 360 away from 380, we end up with 20.
Grab the next digit (1) from the dividend, add it to 20, then carry on: 201 / 40

Let's proceed to step 6:
40 can be fit into 201 5 times, resulting in a remainder of 1.
Put 5 as the next digit of the answer. 
Result so far: 3095.0
The remainder is 1 after subtracting 200 from 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
40 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 3095.0
Subtract 0 from 10 to get 10.
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:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 3095.02
The remainder is 20 after subtracting 80 from 100.
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:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 3095.025
If we take 200 away from 200, 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.

Advancing 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: 3095.025
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.

Advancing 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: 3095.025
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.

In conclusion, the division gives 3095.025 with a balance of 0.0.