677010 ÷ 40 
Our goal is to divide 677010 by 40.

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
If we subtract 0 from 6, we get 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 40

Step 2:
67 divided by 40 is 1 with a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 67 to get 27.
Take the next digit (7) from the dividend and append it to 27, then repeat: 277 / 40

Moving on to step 3:
40 goes into 277 6 times with a remainder of 37.
Put 6 as the next digit of the answer. 
Result so far: 16.0
If we subtract 240 from 277, we get 37.
Grab the next digit (0) from the dividend, add it to 37, then carry on: 370 / 40

Let's proceed to step 4:
40 can be fit into 370 9 times, resulting in a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 169.0
Subtract 360 from 370 to get 10.
Take the next digit (1) from the dividend and append it to 10, then repeat: 101 / 40

Advancing to step 5:
If we divide 101 by 40, we get 2 and a remainder of 21.
Use 2 as the next digit of our solution. 
Result so far: 1692.0
The remainder is 21 after subtracting 80 from 101.
Grab the next digit (0) from the dividend, add it to 21, then carry on: 210 / 40

On to step 6:
If we divide 210 by 40, we get 5 and a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 16925.0
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.

On to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 16925.2
If we subtract 80 from 100, we 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 8:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 16925.25
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.

Advancing to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16925.25
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16925.25
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.

After the division, we end up with 16925.25 and a remainder of 0.0.