268061 divided by 40 
We want to divide 268061 by 40.

Advancing to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 40

Going ahead to step 2:
40 can be fit into 26 0 times, resulting in a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Append the next digit (8) from the dividend to 26 and continue with: 268 / 40

Advancing to step 3:
When dividing 268 by 40, we get 6 with a remainder of 28.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Deduct 240 from 268 and we're left with 28.
Grab the next digit (0) from the dividend, add it to 28, then carry on: 280 / 40

Going ahead to step 4:
280 divided by 40 is 7 with a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 67.0
If we subtract 280 from 280, we get 0.
Take the next digit (6) from the dividend and append it to 0, then repeat: 6 / 40

Step 5:
When dividing 6 by 40, we get 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 670.0
If we subtract 0 from 6, we get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 40

Moving on to step 6:
61 divided by 40 is 1 with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 6701.0
The remainder is 21 after subtracting 40 from 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
If we divide 210 by 40, we get 5 and a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 6701.5
If we subtract 200 from 210, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 6701.52
Subtracting 80 from 100 leaves us 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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6701.525
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 6701.525
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6701.525
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.

The final result is 6701.525 with a remainder of 0.0.