We're dividing 221447 by 40 
Our goal is to divide 221447 by 40.

On to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 40

Moving on to step 2:
22 divided by 40 is 0 with a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Bring next digit (1) of the dividend behind the 22 and repeat the process: 221 / 40

On to step 3:
When dividing 221 by 40, we get 5 with a remainder of 21.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 200 from 221 to get 21.
Append the next digit (4) from the dividend to 21 and continue with: 214 / 40

Let's proceed to step 4:
The number 40 fits into 214 5 times, leaving a remainder of 14.
The next digit of our result is 5. 
Result so far: 55.0
Subtracting 200 from 214 leaves us with 14.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 40

On to step 5:
144 divided by 40 is 3 with a remainder of 24.
Use 3 as the next digit of our solution. 
Result so far: 553.0
If we take 120 away from 144, we end up with 24.
Fetch the next digit (7) from the dividend, attach it to 24 and continue: 247 / 40

Moving on to step 6:
If we divide 247 by 40, we get 6 and a remainder of 7.
Record the quotient 6 as the next digit in the result. 
Result so far: 5536.0
The remainder is 7 after subtracting 240 from 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 5536.1
Subtract 40 from 70 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 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 5536.17
If we subtract 280 from 300, 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.

On to step 9:
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: 5536.175
Subtract 200 from 200 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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5536.175
If we subtract 0 from 0, 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.

Advancing to step 11:
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: 5536.175
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.

The final outcome is 5536.175, with a leftover of 0.0.