We're dividing 549610 by 40 
We're looking to find how many times 40 goes into 549610.

Advancing to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 40

Step 2:
When dividing 54 by 40, we get 1 with a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 54, we get 14.
Fetch the next digit (9) from the dividend, attach it to 14 and continue: 149 / 40

Advancing to step 3:
When dividing 149 by 40, we get 3 with a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 120 from 149 to get 29.
Grab the next digit (6) from the dividend, add it to 29, then carry on: 296 / 40

Advancing to step 4:
296 divided by 40 is 7 with a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 137.0
If we subtract 280 from 296, we get 16.
Grab the next digit (1) from the dividend, add it to 16, then carry on: 161 / 40

On to step 5:
40 goes into 161 4 times with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 1374.0
Subtracting 160 from 161 leaves us with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 40

Step 6:
40 goes into 10 0 times with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 13740.0
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.

Going ahead to step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 13740.2
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.

On to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13740.25
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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13740.25
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.

Advancing to step 10:
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: 13740.25
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.

The quotient of the division is 13740.25, and the remainder is 0.0.