We look at the division of 242657 by 40 
Let's see how many times 40 fits into 242657.

Advancing to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 40

Moving on to step 2:
The number 40 fits into 24 0 times, leaving a remainder of 24.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 24 to get 24.
Append the next digit (2) from the dividend to 24 and continue with: 242 / 40

Going ahead to step 3:
242 divided by 40 is 6 with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 240 from 242 and we're left with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 40

Advancing to step 4:
The number 40 fits into 26 0 times, leaving a remainder of 26.
The next digit of our result is 0. 
Result so far: 60.0
Deduct 0 from 26 and we're left with 26.
Fetch the next digit (5) from the dividend, attach it to 26 and continue: 265 / 40

Step 5:
265 divided by 40 is 6 with a remainder of 25.
Use 6 as the next digit of our solution. 
Result so far: 606.0
Deduct 240 from 265 and we're left with 25.
Append the next digit (7) from the dividend to 25 and continue with: 257 / 40

On to step 6:
40 goes into 257 6 times with a remainder of 17.
The number 6 becomes the next digit in our result. 
Result so far: 6066.0
If we subtract 240 from 257, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 7:
170 divided by 40 is 4 with a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 6066.4
Subtract 160 from 170 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 6066.42
Subtracting 80 from 100 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 6066.425
Subtracting 200 from 200 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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6066.425
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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6066.425
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.

The quotient of the division is 6066.425, and the remainder is 0.0.