676010 divided by 40 
We want to figure out the number of times 676010 can be divided by 40.

On to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

On to step 2:
40 goes into 67 1 times with a remainder of 27.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 67, we end up with 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 40

Going ahead to step 3:
276 divided by 40 is 6 with a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtracting 240 from 276 leaves us with 36.
Take the next digit (0) from the dividend and append it to 36, then repeat: 360 / 40

Going ahead to step 4:
If we divide 360 by 40, we get 9 and a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 169.0
If we subtract 360 from 360, we get 0.
Grab the next digit (1) from the dividend, add it to 0, then carry on: 1 / 40

Going ahead to step 5:
If we divide 1 by 40, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 1690.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

Let's proceed to step 6:
10 divided by 40 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 16900.0
Subtracting 0 from 10 leaves us 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.

On to step 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 16900.2
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.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 16900.25
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.

Let's proceed to step 9:
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: 16900.25
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16900.25
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.

After the division, we end up with 16900.25 and a remainder of 0.0.