We divide 52804402 by 40
We're looking to find how many times 40 goes into 52804402.

Let's proceed to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (2) from the dividend, add it to 5, then carry on: 52 / 40

Advancing to step 2:
If we divide 52 by 40, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 52, we get 12.
Include the next digit (8) from the dividend after 12, then repeat: 128 / 40

Moving on to step 3:
When dividing 128 by 40, we get 3 with a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 120 from 128 leaves us with 8.
Bring next digit (0) of the dividend behind the 8 and repeat the process: 80 / 40

Step 4:
40 goes into 80 2 times with a remainder of 0.
The next digit of our result is 2. 
Result so far: 132.0
The remainder is 0 after subtracting 80 from 80.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 40

Going ahead to step 5:
If we divide 4 by 40, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 1320.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 40

Advancing to step 6:
The number 40 fits into 44 1 times, leaving a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 13201.0
Deduct 40 from 44 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 40

Let's proceed to step 7:
40 can be fit into 40 1 times, resulting in a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 132011.0
The remainder is 0 after subtracting 40 from 40.
Grab the next digit (2) from the dividend, add it to 0, then carry on: 2 / 40

Let's proceed to step 8:
When dividing 2 by 40, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 1320110.0
Deduct 0 from 2 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
40 goes into 20 0 times with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 1320110.0
If we subtract 0 from 20, 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.

Step 10:
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: 1320110.05
If we subtract 200 from 200, 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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1320110.05
If we take 0 away from 0, 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.

Step 12:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1320110.05
Subtracting 0 from 0 leaves us 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.

Our division results in 1320110.05 with a remaining 0.0.