Let's divide 67020584 by 40
We want to figure out the number of times 67020584 can be divided by 40.

Moving on to step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 40

Advancing to step 2:
40 goes into 67 1 times with a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Append the next digit (0) from the dividend to 27 and continue with: 270 / 40

Going ahead to step 3:
40 goes into 270 6 times with a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtract 240 from 270 to get 30.
Fetch the next digit (2) from the dividend, attach it to 30 and continue: 302 / 40

Moving on to step 4:
40 can be fit into 302 7 times, resulting in a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 167.0
If we take 280 away from 302, we end up with 22.
Include the next digit (0) from the dividend after 22, then repeat: 220 / 40

Step 5:
If we divide 220 by 40, we get 5 and a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 1675.0
Subtract 200 from 220 to get 20.
Take the next digit (5) from the dividend and append it to 20, then repeat: 205 / 40

Let's proceed to step 6:
205 divided by 40 is 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 16755.0
Subtract 200 from 205 to get 5.
Fetch the next digit (8) from the dividend, attach it to 5 and continue: 58 / 40

Let's proceed to step 7:
58 divided by 40 is 1 with a remainder of 18.
Use 1 as the next digit of our solution. 
Result so far: 167551.0
Subtracting 40 from 58 leaves us with 18.
Bring next digit (4) of the dividend behind the 18 and repeat the process: 184 / 40

Step 8:
40 can be fit into 184 4 times, resulting in a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 1675514.0
If we subtract 160 from 184, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 9:
240 divided by 40 is 6 with a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 1675514.6
Deduct 240 from 240 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1675514.6
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1675514.6
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.

Our division results in 1675514.6 with a remaining 0.0.