We're dividing 204174 by 40 
We want to divide 204174 by 40.

On to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 40

Let's proceed to step 2:
40 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 40

Step 3:
If we divide 204 by 40, we get 5 and a remainder of 4.
The next digit of our result is 5. 
Result so far: 5.0
If we take 200 away from 204, we end up with 4.
Fetch the next digit (1) from the dividend, attach it to 4 and continue: 41 / 40

On to step 4:
40 can be fit into 41 1 times, resulting in a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 51.0
If we subtract 40 from 41, we get 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 40

Going ahead to step 5:
When dividing 17 by 40, we get 0 with a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 510.0
The remainder is 17 after subtracting 0 from 17.
Fetch the next digit (4) from the dividend, attach it to 17 and continue: 174 / 40

Moving on to step 6:
174 divided by 40 is 4 with a remainder of 14.
The number 4 becomes the next digit in our result. 
Result so far: 5104.0
If we take 160 away from 174, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
40 goes into 140 3 times with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 5104.3
Subtract 120 from 140 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.

Moving on to step 8:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 5104.35
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 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5104.35
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5104.35
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.

The quotient of the division is 5104.35, and the remainder is 0.0.