We look at the division of 552869 by 40 
Let's see how many times 40 fits into 552869.

Let's proceed to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

Moving on to step 2:
40 can be fit into 55 1 times, resulting in a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 55 leaves us with 15.
Take the next digit (2) from the dividend and append it to 15, then repeat: 152 / 40

Advancing to step 3:
40 can be fit into 152 3 times, resulting in a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
The remainder is 32 after subtracting 120 from 152.
Take the next digit (8) from the dividend and append it to 32, then repeat: 328 / 40

On to step 4:
40 goes into 328 8 times with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 138.0
The remainder is 8 after subtracting 320 from 328.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

Step 5:
If we divide 86 by 40, we get 2 and a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 1382.0
Deduct 80 from 86 and we're left with 6.
Bring next digit (9) of the dividend behind the 6 and repeat the process: 69 / 40

Advancing to step 6:
The number 40 fits into 69 1 times, leaving a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 13821.0
If we subtract 40 from 69, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 7:
290 divided by 40 is 7 with a remainder of 10.
The next digit of our result is 7. 
Result so far: 13821.7
Deduct 280 from 290 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
100 divided by 40 is 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 13821.72
If we take 80 away from 100, we end up 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.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 13821.725
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13821.725
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
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: 13821.725
The remainder is 0 after subtracting 0 from 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 13821.725 and a remainder of 0.0.