We divide 232785 by 40
We want to figure out the number of times 232785 can be divided by 40.

Moving on to step 1:
2 divided by 40 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 40

Going ahead to step 2:
23 divided by 40 is 0 with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 40

On to step 3:
232 divided by 40 is 5 with 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 (7) from the dividend, attach it to 32 and continue: 327 / 40

Advancing to step 4:
40 can be fit into 327 8 times, resulting in a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 58.0
The remainder is 7 after subtracting 320 from 327.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

Moving on to step 5:
40 goes into 78 1 times with a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 581.0
Subtracting 40 from 78 leaves us with 38.
Fetch the next digit (5) from the dividend, attach it to 38 and continue: 385 / 40

On to step 6:
When dividing 385 by 40, we get 9 with a remainder of 25.
The next digit of our result is 9. 
Result so far: 5819.0
Deduct 360 from 385 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 7:
When dividing 250 by 40, we get 6 with a remainder of 10.
The next digit of our result is 6. 
Result so far: 5819.6
The remainder is 10 after subtracting 240 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 5819.62
Deduct 80 from 100 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.

Advancing to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5819.625
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 5819.625
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5819.625
If we subtract 0 from 0, we 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.

The final result is 5819.625 with a remainder of 0.0.