809206 divided by 40 
We're looking to find how many times 40 goes into 809206.

Moving on to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (0) from the dividend and append it to 8, then repeat: 80 / 40

Let's proceed to step 2:
40 can be fit into 80 2 times, resulting in a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 80 from 80 leaves us with 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 40

On to step 3:
If we divide 9 by 40, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 40

Going ahead to step 4:
If we divide 92 by 40, we get 2 and a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 202.0
The remainder is 12 after subtracting 80 from 92.
Include the next digit (0) from the dividend after 12, then repeat: 120 / 40

Advancing to step 5:
120 divided by 40 is 3 with a remainder of 0.
The next digit of our result is 3. 
Result so far: 2023.0
If we take 120 away from 120, we end up with 0.
Take the next digit (6) from the dividend and append it to 0, then repeat: 6 / 40

Advancing to step 6:
6 divided by 40 is 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 20230.0
The remainder is 6 after subtracting 0 from 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
The number 40 fits into 60 1 times, leaving a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 20230.1
If we subtract 40 from 60, 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.

Advancing to step 8:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 20230.15
Subtracting 200 from 200 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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20230.15
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.

On to step 10:
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: 20230.15
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 20230.15 and a remainder of 0.0.