247546 ÷ 40 
We want to divide 247546 by 40.

Advancing to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 40

Let's proceed to step 2:
The number 40 fits into 24 0 times, leaving a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 24 after subtracting 0 from 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 40

Moving on to step 3:
The number 40 fits into 247 6 times, leaving a remainder of 7.
Put 6 as the next digit of the answer. 
Result so far: 6.0
The remainder is 7 after subtracting 240 from 247.
Take the next digit (5) from the dividend and append it to 7, then repeat: 75 / 40

Going ahead to step 4:
When dividing 75 by 40, we get 1 with a remainder of 35.
The number 1 becomes the next digit in our result. 
Result so far: 61.0
Subtracting 40 from 75 leaves us with 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 40

Let's proceed to step 5:
If we divide 354 by 40, we get 8 and a remainder of 34.
The next digit of our result is 8. 
Result so far: 618.0
Deduct 320 from 354 and we're left with 34.
Grab the next digit (6) from the dividend, add it to 34, then carry on: 346 / 40

Going ahead to step 6:
The number 40 fits into 346 8 times, leaving a remainder of 26.
Write down 8 as next digit of the result. 
Result so far: 6188.0
If we take 320 away from 346, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 7:
The number 40 fits into 260 6 times, leaving a remainder of 20.
The next digit of our result is 6. 
Result so far: 6188.6
If we subtract 240 from 260, 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.

Let's proceed to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6188.65
If we subtract 200 from 200, we 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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 6188.65
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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6188.65
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.

The quotient of the division is 6188.65, and the remainder is 0.0.