Let's divide 647421 by 40
Let's see how many times 40 fits into 647421.

Moving on to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 40

Step 2:
If we divide 64 by 40, we get 1 and a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 64 and we're left with 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 40

Advancing to step 3:
When dividing 247 by 40, we get 6 with a remainder of 7.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtracting 240 from 247 leaves us with 7.
Grab the next digit (4) from the dividend, add it to 7, then carry on: 74 / 40

Let's proceed to step 4:
When dividing 74 by 40, we get 1 with a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 161.0
Subtract 40 from 74 to get 34.
Fetch the next digit (2) from the dividend, attach it to 34 and continue: 342 / 40

Let's proceed to step 5:
When dividing 342 by 40, we get 8 with a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 1618.0
Subtract 320 from 342 to get 22.
Append the next digit (1) from the dividend to 22 and continue with: 221 / 40

On to step 6:
40 can be fit into 221 5 times, resulting in a remainder of 21.
Record the quotient 5 as the next digit in the result. 
Result so far: 16185.0
Subtract 200 from 221 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
40 goes into 210 5 times with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 16185.5
Subtract 200 from 210 to 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.

On to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 16185.52
Deduct 80 from 100 and we're left 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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 16185.525
Deduct 200 from 200 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.

Advancing to step 10:
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: 16185.525
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.

Going ahead to step 11:
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: 16185.525
The remainder is 0 after subtracting 0 from 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 16185.525 with a remainder of 0.0.