25806 ÷ 40 
We want to figure out the number of times 25806 can be divided by 40.

On to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 40

Moving on to step 2:
The number 40 fits into 25 0 times, leaving a remainder of 25.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 25 to get 25.
Bring next digit (8) of the dividend behind the 25 and repeat the process: 258 / 40

Going ahead to step 3:
If we divide 258 by 40, we get 6 and a remainder of 18.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we take 240 away from 258, we end up with 18.
Append the next digit (0) from the dividend to 18 and continue with: 180 / 40

Step 4:
The number 40 fits into 180 4 times, leaving a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 64.0
The remainder is 20 after subtracting 160 from 180.
Fetch the next digit (6) from the dividend, attach it to 20 and continue: 206 / 40

Moving on to step 5:
206 divided by 40 is 5 with a remainder of 6.
Write down 5 as next digit of the result. 
Result so far: 645.0
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.

On to step 6:
If we divide 60 by 40, we get 1 and a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 645.1
Deduct 40 from 60 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 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 645.15
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.

Let's proceed to step 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 645.15
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.

Advancing to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 645.15
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.

After the division, we end up with 645.15 and a remainder of 0.0.