We divide 204013 by 40
Let's see how many times 40 fits into 204013.

On to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 40

Advancing to step 2:
40 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 40

Let's proceed to step 3:
If we divide 204 by 40, we get 5 and a remainder of 4.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 200 from 204 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 40

Moving on to step 4:
40 goes into 40 1 times with a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 51.0
If we take 40 away from 40, we end up with 0.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 40

Step 5:
When dividing 1 by 40, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 510.0
Subtract 0 from 1 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

Let's proceed to step 6:
The number 40 fits into 13 0 times, leaving a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 5100.0
Deduct 0 from 13 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.

Let's proceed to step 7:
40 can be fit into 130 3 times, resulting in a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 5100.3
Deduct 120 from 130 and we're left with 10.
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 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 5100.32
Subtract 80 from 100 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.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5100.325
The remainder is 0 after subtracting 200 from 200.
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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5100.325
Subtract 0 from 0 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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5100.325
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 5100.325 and a remainder of 0.0.