We look at the division of 825464 by 40 
Our goal is to divide 825464 by 40.

Moving on to step 1:
40 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Going ahead to step 2:
The number 40 fits into 82 2 times, leaving a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 82 to get 2.
Take the next digit (5) from the dividend and append it to 2, then repeat: 25 / 40

Let's proceed to step 3:
If we divide 25 by 40, we get 0 and a remainder of 25.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we take 0 away from 25, we end up with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 40

Going ahead to step 4:
If we divide 254 by 40, we get 6 and a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 206.0
Deduct 240 from 254 and we're left with 14.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 40

Going ahead to step 5:
40 can be fit into 146 3 times, resulting in a remainder of 26.
The next digit of our result is 3. 
Result so far: 2063.0
Subtracting 120 from 146 leaves us with 26.
Append the next digit (4) from the dividend to 26 and continue with: 264 / 40

Step 6:
When dividing 264 by 40, we get 6 with a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 20636.0
Deduct 240 from 264 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 7:
240 divided by 40 is 6 with a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 20636.6
If we take 240 away from 240, 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.

On to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20636.6
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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20636.6
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.

Our division results in 20636.6 with a remaining 0.0.