Let's divide 54615 by 40
We want to divide 54615 by 40.

Advancing to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

On to step 2:
If we divide 54 by 40, we get 1 and a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 14 after subtracting 40 from 54.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 40

Advancing to step 3:
146 divided by 40 is 3 with a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtracting 120 from 146 leaves us with 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 40

Let's proceed to step 4:
When dividing 261 by 40, we get 6 with a remainder of 21.
The next digit of our result is 6. 
Result so far: 136.0
Subtracting 240 from 261 leaves us with 21.
Include the next digit (5) from the dividend after 21, then repeat: 215 / 40

Advancing to step 5:
40 goes into 215 5 times with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 1365.0
Subtract 200 from 215 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 6:
If we divide 150 by 40, we get 3 and a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 1365.3
Subtract 120 from 150 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 1365.37
Subtract 280 from 300 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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1365.375
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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1365.375
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1365.375
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.

Our division results in 1365.375 with a remaining 0.0.