221051 ÷ 40 
Let's see how many times 40 fits into 221051.

Advancing to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 40

Moving on to step 2:
The number 40 fits into 22 0 times, leaving a remainder of 22.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 22, we end up with 22.
Grab the next digit (1) from the dividend, add it to 22, then carry on: 221 / 40

Moving on to step 3:
40 can be fit into 221 5 times, resulting in a remainder of 21.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we subtract 200 from 221, we get 21.
Bring next digit (0) of the dividend behind the 21 and repeat the process: 210 / 40

Advancing to step 4:
If we divide 210 by 40, we get 5 and a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 55.0
Subtracting 200 from 210 leaves us with 10.
Include the next digit (5) from the dividend after 10, then repeat: 105 / 40

On to step 5:
If we divide 105 by 40, we get 2 and a remainder of 25.
The number 2 becomes the next digit in our result. 
Result so far: 552.0
If we take 80 away from 105, we end up with 25.
Include the next digit (1) from the dividend after 25, then repeat: 251 / 40

Advancing to step 6:
When dividing 251 by 40, we get 6 with a remainder of 11.
Write down 6 as next digit of the result. 
Result so far: 5526.0
Deduct 240 from 251 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 7:
When dividing 110 by 40, we get 2 with a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 5526.2
Subtracting 80 from 110 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 5526.27
Subtract 280 from 300 to 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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 5526.275
Subtract 200 from 200 to 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5526.275
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5526.275
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.

The final result is 5526.275 with a remainder of 0.0.