We look at the division of 557385 by 40 
We want to divide 557385 by 40.

On to step 1:
5 divided by 40 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 40

Advancing to step 2:
40 goes into 55 1 times with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 15 after subtracting 40 from 55.
Append the next digit (7) from the dividend to 15 and continue with: 157 / 40

Let's proceed to step 3:
The number 40 fits into 157 3 times, leaving a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 37 after subtracting 120 from 157.
Fetch the next digit (3) from the dividend, attach it to 37 and continue: 373 / 40

Let's proceed to step 4:
When dividing 373 by 40, we get 9 with a remainder of 13.
The number 9 becomes the next digit in our result. 
Result so far: 139.0
The remainder is 13 after subtracting 360 from 373.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 40

Advancing to step 5:
The number 40 fits into 138 3 times, leaving a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 1393.0
If we subtract 120 from 138, we get 18.
Fetch the next digit (5) from the dividend, attach it to 18 and continue: 185 / 40

Moving on to step 6:
When dividing 185 by 40, we get 4 with a remainder of 25.
Record the quotient 4 as the next digit in the result. 
Result so far: 13934.0
Deduct 160 from 185 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 7:
When dividing 250 by 40, we get 6 with a remainder of 10.
The next digit of our result is 6. 
Result so far: 13934.6
Deduct 240 from 250 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.

Let's proceed to step 8:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 13934.62
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:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13934.625
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13934.625
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.

On to step 11:
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: 13934.625
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.

The final outcome is 13934.625, with a leftover of 0.0.