We divide 232805 by 40
Our goal is to divide 232805 by 40.

On to step 1:
2 divided by 40 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 40

Step 2:
40 can be fit into 23 0 times, resulting in a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Grab the next digit (2) from the dividend, add it to 23, then carry on: 232 / 40

Step 3:
The number 40 fits into 232 5 times, leaving a remainder of 32.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we subtract 200 from 232, we get 32.
Fetch the next digit (8) from the dividend, attach it to 32 and continue: 328 / 40

Step 4:
If we divide 328 by 40, we get 8 and a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 58.0
Subtract 320 from 328 to get 8.
Bring next digit (0) of the dividend behind the 8 and repeat the process: 80 / 40

Moving on to step 5:
The number 40 fits into 80 2 times, leaving a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 582.0
Deduct 80 from 80 and we're left with 0.
Fetch the next digit (5) from the dividend, attach it to 0 and continue: 5 / 40

Going ahead to step 6:
If we divide 5 by 40, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 5820.0
Subtract 0 from 5 to get 5.
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.
Record the quotient 1 as the next digit in the result. 
Result so far: 5820.1
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.

On to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 5820.12
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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5820.125
Subtract 200 from 200 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5820.125
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5820.125
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.

The final result is 5820.125 with a remainder of 0.0.