We're dividing 244623 by 40 
We want to figure out the number of times 244623 can be divided by 40.

Moving on to step 1:
2 divided by 40 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 40

Going ahead to step 2:
If we divide 24 by 40, we get 0 and a remainder of 24.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 24 after subtracting 0 from 24.
Append the next digit (4) from the dividend to 24 and continue with: 244 / 40

On to step 3:
When dividing 244 by 40, we get 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtract 240 from 244 to get 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 40

Moving on to step 4:
The number 40 fits into 46 1 times, leaving a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 61.0
Subtract 40 from 46 to get 6.
Bring next digit (2) of the dividend behind the 6 and repeat the process: 62 / 40

Going ahead to step 5:
When dividing 62 by 40, we get 1 with a remainder of 22.
The next digit of our result is 1. 
Result so far: 611.0
If we take 40 away from 62, we end up with 22.
Fetch the next digit (3) from the dividend, attach it to 22 and continue: 223 / 40

Moving on to step 6:
40 can be fit into 223 5 times, resulting in a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 6115.0
The remainder is 23 after subtracting 200 from 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
40 can be fit into 230 5 times, resulting in a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 6115.5
If we subtract 200 from 230, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 6115.57
Deduct 280 from 300 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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 6115.575
The remainder is 0 after subtracting 200 from 200.
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 10:
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: 6115.575
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.

Going ahead 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: 6115.575
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.

The quotient of the division is 6115.575, and the remainder is 0.0.