We look at the division of 32065 by 40 
We want to divide 32065 by 40.

Step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

Let's proceed to step 2:
If we divide 32 by 40, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Fetch the next digit (0) from the dividend, attach it to 32 and continue: 320 / 40

Step 3:
40 can be fit into 320 8 times, resulting in a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 0 after subtracting 320 from 320.
Append the next digit (6) from the dividend to 0 and continue with: 6 / 40

Moving on to step 4:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The next digit of our result is 0. 
Result so far: 80.0
Subtracting 0 from 6 leaves us with 6.
Take the next digit (5) from the dividend and append it to 6, then repeat: 65 / 40

Going ahead to step 5:
65 divided by 40 is 1 with a remainder of 25.
The next digit of our result is 1. 
Result so far: 801.0
Deduct 40 from 65 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.

Moving on to step 6:
When dividing 250 by 40, we get 6 with a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 801.6
Subtracting 240 from 250 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 7:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 801.62
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 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 801.625
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.

Step 9:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 801.625
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 801.625
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.

After the division, we end up with 801.625 and a remainder of 0.0.