We look at the division of 652794 by 40 
We're looking to find how many times 40 goes into 652794.

Advancing to step 1:
6 divided by 40 is 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Append the next digit (5) from the dividend to 6 and continue with: 65 / 40

On to step 2:
40 can be fit into 65 1 times, resulting in a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 65 leaves us with 25.
Append the next digit (2) from the dividend to 25 and continue with: 252 / 40

Going ahead to step 3:
40 can be fit into 252 6 times, resulting in a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
If we subtract 240 from 252, we get 12.
Fetch the next digit (7) from the dividend, attach it to 12 and continue: 127 / 40

Going ahead to step 4:
If we divide 127 by 40, we get 3 and a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 163.0
Deduct 120 from 127 and we're left with 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 40

Going ahead to step 5:
When dividing 79 by 40, we get 1 with a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 1631.0
If we subtract 40 from 79, we get 39.
Append the next digit (4) from the dividend to 39 and continue with: 394 / 40

Going ahead to step 6:
40 goes into 394 9 times with a remainder of 34.
The next digit of our result is 9. 
Result so far: 16319.0
Subtract 360 from 394 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 7:
340 divided by 40 is 8 with a remainder of 20.
The next digit of our result is 8. 
Result so far: 16319.8
Deduct 320 from 340 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.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 16319.85
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16319.85
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16319.85
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.

The quotient of the division is 16319.85, and the remainder is 0.0.