245309 ÷ 40 
We want to figure out the number of times 245309 can be divided by 40.

Step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (4) from the dividend, attach it to 2 and continue: 24 / 40

Going ahead to step 2:
If we divide 24 by 40, we get 0 and a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 24 and we're left with 24.
Grab the next digit (5) from the dividend, add it to 24, then carry on: 245 / 40

Advancing to step 3:
40 can be fit into 245 6 times, resulting in a remainder of 5.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Deduct 240 from 245 and we're left with 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 40

Moving on to step 4:
40 goes into 53 1 times with a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
The remainder is 13 after subtracting 40 from 53.
Fetch the next digit (0) from the dividend, attach it to 13 and continue: 130 / 40

Moving on to step 5:
The number 40 fits into 130 3 times, leaving a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 613.0
If we subtract 120 from 130, we get 10.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 40

Advancing to step 6:
40 can be fit into 109 2 times, resulting in a remainder of 29.
Write down 2 as next digit of the result. 
Result so far: 6132.0
Subtract 80 from 109 to 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.

Step 7:
290 divided by 40 is 7 with a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 6132.7
If we take 280 away from 290, we end up 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.

Let's proceed to step 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 6132.72
Subtracting 80 from 100 leaves us 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6132.725
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6132.725
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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6132.725
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 final outcome is 6132.725, with a leftover of 0.0.