Let's divide 58613 by 40
We want to divide 58613 by 40.

On to step 1:
40 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (8) from the dividend, add it to 5, then carry on: 58 / 40

Let's proceed to step 2:
58 divided by 40 is 1 with a remainder of 18.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 58 leaves us with 18.
Fetch the next digit (6) from the dividend, attach it to 18 and continue: 186 / 40

Moving on to step 3:
40 can be fit into 186 4 times, resulting in a remainder of 26.
The next digit of our result is 4. 
Result so far: 14.0
The remainder is 26 after subtracting 160 from 186.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 40

Moving on to step 4:
The number 40 fits into 261 6 times, leaving a remainder of 21.
Write down 6 as next digit of the result. 
Result so far: 146.0
Deduct 240 from 261 and we're left with 21.
Bring next digit (3) of the dividend behind the 21 and repeat the process: 213 / 40

Moving on to step 5:
When dividing 213 by 40, we get 5 with a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 1465.0
Deduct 200 from 213 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 6:
If we divide 130 by 40, we get 3 and a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 1465.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 1465.32
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.

Step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1465.325
If we take 200 away from 200, 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1465.325
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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1465.325
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.

Our division results in 1465.325 with a remaining 0.0.