Let's divide 60391076 by 40
Let's see how many times 40 fits into 60391076.

Step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 40

Going ahead to step 2:
40 goes into 60 1 times with a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 60 to get 20.
Take the next digit (3) from the dividend and append it to 20, then repeat: 203 / 40

Advancing to step 3:
The number 40 fits into 203 5 times, leaving a remainder of 3.
Use 5 as the next digit of our solution. 
Result so far: 15.0
The remainder is 3 after subtracting 200 from 203.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 40

Let's proceed to step 4:
39 divided by 40 is 0 with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 150.0
If we take 0 away from 39, we end up with 39.
Include the next digit (1) from the dividend after 39, then repeat: 391 / 40

On to step 5:
40 goes into 391 9 times with a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 1509.0
Subtracting 360 from 391 leaves us with 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 40

Let's proceed to step 6:
40 goes into 310 7 times with a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 15097.0
The remainder is 30 after subtracting 280 from 310.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 40

Step 7:
307 divided by 40 is 7 with a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 150977.0
Subtracting 280 from 307 leaves us with 27.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 40

Step 8:
276 divided by 40 is 6 with a remainder of 36.
The next digit of our result is 6. 
Result so far: 1509776.0
Subtract 240 from 276 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
360 divided by 40 is 9 with a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 1509776.9
The remainder is 0 after subtracting 360 from 360.
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 10:
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: 1509776.9
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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1509776.9
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.

The final outcome is 1509776.9, with a leftover of 0.0.