260634 ÷ 40 
We want to figure out the number of times 260634 can be divided by 40.

Let's proceed to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 40

Let's proceed to step 2:
When dividing 26 by 40, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (0) from the dividend after 26, then repeat: 260 / 40

On to step 3:
When dividing 260 by 40, we get 6 with a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 240 from 260 and we're left with 20.
Include the next digit (6) from the dividend after 20, then repeat: 206 / 40

Let's proceed to step 4:
206 divided by 40 is 5 with a remainder of 6.
Use 5 as the next digit of our solution. 
Result so far: 65.0
If we take 200 away from 206, we end up with 6.
Append the next digit (3) from the dividend to 6 and continue with: 63 / 40

Moving on to step 5:
40 goes into 63 1 times with a remainder of 23.
The next digit of our result is 1. 
Result so far: 651.0
Subtract 40 from 63 to get 23.
Include the next digit (4) from the dividend after 23, then repeat: 234 / 40

On to step 6:
The number 40 fits into 234 5 times, leaving a remainder of 34.
Write down 5 as next digit of the result. 
Result so far: 6515.0
Deduct 200 from 234 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
If we divide 340 by 40, we get 8 and a remainder of 20.
The next digit of our result is 8. 
Result so far: 6515.8
If we take 320 away from 340, we end up 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 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 6515.85
Subtracting 200 from 200 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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6515.85
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.

Going ahead 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: 6515.85
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.

After the division, we end up with 6515.85 and a remainder of 0.0.