We're dividing 60116 by 40 
We want to figure out the number of times 60116 can be divided by 40.

Step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Grab the next digit (0) from the dividend, add it to 6, then carry on: 60 / 40

Let's proceed to step 2:
40 goes into 60 1 times with a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 60 leaves us with 20.
Take the next digit (1) from the dividend and append it to 20, then repeat: 201 / 40

On to step 3:
The number 40 fits into 201 5 times, leaving a remainder of 1.
The next digit of our result is 5. 
Result so far: 15.0
Subtract 200 from 201 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 40

Advancing to step 4:
If we divide 11 by 40, we get 0 and a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 150.0
Deduct 0 from 11 and we're left with 11.
Bring next digit (6) of the dividend behind the 11 and repeat the process: 116 / 40

Going ahead to step 5:
The number 40 fits into 116 2 times, leaving a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 1502.0
Deduct 80 from 116 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 6:
When dividing 360 by 40, we get 9 with a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 1502.9
Deduct 360 from 360 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.

Going ahead to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1502.9
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.

On to step 8:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1502.9
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.

Our division results in 1502.9 with a remaining 0.0.