We divide 217694 by 40
Our goal is to divide 217694 by 40.

Advancing to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 40

Moving on to step 2:
The number 40 fits into 21 0 times, leaving a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 21, we end up with 21.
Append the next digit (7) from the dividend to 21 and continue with: 217 / 40

Advancing to step 3:
40 goes into 217 5 times with a remainder of 17.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 200 from 217 leaves us with 17.
Take the next digit (6) from the dividend and append it to 17, then repeat: 176 / 40

Moving on to step 4:
40 goes into 176 4 times with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 54.0
If we subtract 160 from 176, we get 16.
Append the next digit (9) from the dividend to 16 and continue with: 169 / 40

Going ahead to step 5:
The number 40 fits into 169 4 times, leaving a remainder of 9.
Put 4 as the next digit of the answer. 
Result so far: 544.0
The remainder is 9 after subtracting 160 from 169.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

Let's proceed to step 6:
40 goes into 94 2 times with a remainder of 14.
The next digit of our result is 2. 
Result so far: 5442.0
If we take 80 away from 94, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
140 divided by 40 is 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 5442.3
If we subtract 120 from 140, 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.

Let's proceed to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5442.35
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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5442.35
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 5442.35
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.

After the division, we end up with 5442.35 and a remainder of 0.0.