We look at the division of 609138 by 40 
Let's see how many times 40 fits into 609138.

Moving on to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 40

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
If we subtract 40 from 60, we get 20.
Bring next digit (9) of the dividend behind the 20 and repeat the process: 209 / 40

Let's proceed to step 3:
40 goes into 209 5 times with a remainder of 9.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we take 200 away from 209, we end up with 9.
Take the next digit (1) from the dividend and append it to 9, then repeat: 91 / 40

Moving on to step 4:
91 divided by 40 is 2 with a remainder of 11.
Put 2 as the next digit of the answer. 
Result so far: 152.0
Subtract 80 from 91 to get 11.
Grab the next digit (3) from the dividend, add it to 11, then carry on: 113 / 40

Going ahead to step 5:
113 divided by 40 is 2 with a remainder of 33.
The number 2 becomes the next digit in our result. 
Result so far: 1522.0
Subtracting 80 from 113 leaves us with 33.
Grab the next digit (8) from the dividend, add it to 33, then carry on: 338 / 40

Let's proceed to step 6:
40 can be fit into 338 8 times, resulting in a remainder of 18.
Write down 8 as next digit of the result. 
Result so far: 15228.0
The remainder is 18 after subtracting 320 from 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 7:
40 can be fit into 180 4 times, resulting in a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 15228.4
The remainder is 20 after subtracting 160 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 15228.45
If we take 200 away from 200, 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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 15228.45
Deduct 0 from 0 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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 15228.45
Subtracting 0 from 0 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.

In conclusion, the division gives 15228.45 with a balance of 0.0.