We look at the division of 204606 by 40 
We want to divide 204606 by 40.

Moving on to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 40

On to step 2:
20 divided by 40 is 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Grab the next digit (4) from the dividend, add it to 20, then carry on: 204 / 40

Let's proceed to step 3:
40 can be fit into 204 5 times, resulting in a remainder of 4.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 200 from 204 and we're left with 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 40

Moving on to step 4:
40 can be fit into 46 1 times, resulting in a remainder of 6.
The next digit of our result is 1. 
Result so far: 51.0
Subtract 40 from 46 to get 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 40

Let's proceed to step 5:
If we divide 60 by 40, we get 1 and a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 511.0
Subtracting 40 from 60 leaves us with 20.
Append the next digit (6) from the dividend to 20 and continue with: 206 / 40

Advancing to step 6:
If we divide 206 by 40, we get 5 and a remainder of 6.
The number 5 becomes the next digit in our result. 
Result so far: 5115.0
If we take 200 away from 206, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
When dividing 60 by 40, we get 1 with a remainder of 20.
The next digit of our result is 1. 
Result so far: 5115.1
Subtract 40 from 60 to 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.

On to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 5115.15
Deduct 200 from 200 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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5115.15
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5115.15
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.

After the division, we end up with 5115.15 and a remainder of 0.0.