We're dividing 654797 by 40 
Our goal is to divide 654797 by 40.

Step 1:
40 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Take the next digit (5) from the dividend and append it to 6, then repeat: 65 / 40

Let's proceed to step 2:
40 can be fit into 65 1 times, resulting in a remainder of 25.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 65, we end up with 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 40

Let's proceed to step 3:
254 divided by 40 is 6 with a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtracting 240 from 254 leaves us with 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 40

Advancing to step 4:
If we divide 147 by 40, we get 3 and a remainder of 27.
The next digit of our result is 3. 
Result so far: 163.0
Deduct 120 from 147 and we're left with 27.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 40

Let's proceed to step 5:
The number 40 fits into 279 6 times, leaving a remainder of 39.
The number 6 becomes the next digit in our result. 
Result so far: 1636.0
If we take 240 away from 279, we end up with 39.
Include the next digit (7) from the dividend after 39, then repeat: 397 / 40

Going ahead to step 6:
40 goes into 397 9 times with a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 16369.0
If we take 360 away from 397, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 7:
If we divide 370 by 40, we get 9 and a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 16369.9
Subtract 360 from 370 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.

Let's proceed to step 8:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 16369.92
Deduct 80 from 100 and we're left 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.

Advancing to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 16369.925
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16369.925
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16369.925
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.

The final outcome is 16369.925, with a leftover of 0.0.