We're dividing 520622 by 40 
We're looking to find how many times 40 goes into 520622.

Advancing to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 40

Moving on to step 2:
52 divided by 40 is 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 52, we end up with 12.
Take the next digit (0) from the dividend and append it to 12, then repeat: 120 / 40

On to step 3:
40 can be fit into 120 3 times, resulting in a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 120 from 120 leaves us with 0.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 40

Step 4:
The number 40 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 130.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (2) from the dividend, attach it to 6 and continue: 62 / 40

Moving on to step 5:
62 divided by 40 is 1 with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 1301.0
Deduct 40 from 62 and we're left with 22.
Include the next digit (2) from the dividend after 22, then repeat: 222 / 40

Going ahead to step 6:
40 can be fit into 222 5 times, resulting in a remainder of 22.
Write down 5 as next digit of the result. 
Result so far: 13015.0
Subtract 200 from 222 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
When dividing 220 by 40, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 13015.5
If we take 200 away from 220, we end up 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.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13015.55
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.

The final result is 13015.55 with a remainder of 0.0.