We divide 17674247 by 40
Our goal is to divide 17674247 by 40.

Step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Step 2:
The number 40 fits into 17 0 times, leaving a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Grab the next digit (6) from the dividend, add it to 17, then carry on: 176 / 40

On to step 3:
When dividing 176 by 40, we get 4 with a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 160 from 176 leaves us with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 40

Moving on to step 4:
If we divide 167 by 40, we get 4 and a remainder of 7.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
If we subtract 160 from 167, we get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 40

Going ahead to step 5:
When dividing 74 by 40, we get 1 with a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 441.0
Deduct 40 from 74 and we're left with 34.
Fetch the next digit (2) from the dividend, attach it to 34 and continue: 342 / 40

Moving on to step 6:
342 divided by 40 is 8 with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 4418.0
Subtracting 320 from 342 leaves us with 22.
Fetch the next digit (4) from the dividend, attach it to 22 and continue: 224 / 40

Let's proceed to step 7:
224 divided by 40 is 5 with a remainder of 24.
Write down 5 as next digit of the result. 
Result so far: 44185.0
Subtract 200 from 224 to get 24.
Grab the next digit (7) from the dividend, add it to 24, then carry on: 247 / 40

Going ahead to step 8:
If we divide 247 by 40, we get 6 and a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 441856.0
Subtract 240 from 247 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
If we divide 70 by 40, we get 1 and a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 441856.1
Subtract 40 from 70 to 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.

Advancing to step 10:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 441856.17
If we subtract 280 from 300, 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 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 441856.175
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.

Going ahead to step 12:
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: 441856.175
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.

On to step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 441856.175
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.

After the division, we end up with 441856.175 and a remainder of 0.0.