We look at the division of 265711 by 40 
Our goal is to divide 265711 by 40.

Moving on to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 40

On to step 2:
The number 40 fits into 26 0 times, leaving a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 40

Advancing to step 3:
If we divide 265 by 40, we get 6 and a remainder of 25.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 240 from 265 and we're left with 25.
Grab the next digit (7) from the dividend, add it to 25, then carry on: 257 / 40

Advancing to step 4:
40 can be fit into 257 6 times, resulting in a remainder of 17.
Use 6 as the next digit of our solution. 
Result so far: 66.0
Subtracting 240 from 257 leaves us with 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 40

Advancing to step 5:
171 divided by 40 is 4 with a remainder of 11.
The number 4 becomes the next digit in our result. 
Result so far: 664.0
If we take 160 away from 171, we end up with 11.
Take the next digit (1) from the dividend and append it to 11, then repeat: 111 / 40

Advancing to step 6:
When dividing 111 by 40, we get 2 with a remainder of 31.
Write down 2 as next digit of the result. 
Result so far: 6642.0
If we subtract 80 from 111, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 6642.7
Deduct 280 from 310 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 6642.77
Deduct 280 from 300 and we're left 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.

After the division, we end up with 6642.77 and a remainder of 0.02.