Let's divide 254757 by 40
We're looking to find how many times 40 goes into 254757.

Let's proceed to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 40

Step 2:
40 can be fit into 25 0 times, resulting in a remainder of 25.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 25, we end up with 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 40

Step 3:
The number 40 fits into 254 6 times, leaving a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtract 240 from 254 to get 14.
Include the next digit (7) from the dividend after 14, then repeat: 147 / 40

Moving on to step 4:
If we divide 147 by 40, we get 3 and a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 63.0
Deduct 120 from 147 and we're left with 27.
Grab the next digit (5) from the dividend, add it to 27, then carry on: 275 / 40

Step 5:
40 can be fit into 275 6 times, resulting in a remainder of 35.
The next digit of our result is 6. 
Result so far: 636.0
Subtract 240 from 275 to get 35.
Bring next digit (7) of the dividend behind the 35 and repeat the process: 357 / 40

Let's proceed to step 6:
If we divide 357 by 40, we get 8 and a remainder of 37.
Record the quotient 8 as the next digit in the result. 
Result so far: 6368.0
If we take 320 away from 357, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 7:
The number 40 fits into 370 9 times, leaving a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 6368.9
Subtract 360 from 370 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.

Going ahead to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 6368.92
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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 6368.925
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6368.925
If we take 0 away from 0, we end up 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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6368.925
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.

The final result is 6368.925 with a remainder of 0.0.