We look at the division of 550978 by 40 
Our goal is to divide 550978 by 40.

Let's proceed to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Append the next digit (5) from the dividend to 5 and continue with: 55 / 40

Going ahead to step 2:
The number 40 fits into 55 1 times, leaving a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 55, we get 15.
Fetch the next digit (0) from the dividend, attach it to 15 and continue: 150 / 40

Moving on to step 3:
When dividing 150 by 40, we get 3 with a remainder of 30.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 120 from 150 to get 30.
Append the next digit (9) from the dividend to 30 and continue with: 309 / 40

Advancing to step 4:
40 goes into 309 7 times with a remainder of 29.
Use 7 as the next digit of our solution. 
Result so far: 137.0
If we take 280 away from 309, we end up with 29.
Include the next digit (7) from the dividend after 29, then repeat: 297 / 40

Going ahead to step 5:
297 divided by 40 is 7 with a remainder of 17.
Record the quotient 7 as the next digit in the result. 
Result so far: 1377.0
Deduct 280 from 297 and we're left with 17.
Bring next digit (8) of the dividend behind the 17 and repeat the process: 178 / 40

Going ahead to step 6:
40 goes into 178 4 times with a remainder of 18.
The next digit of our result is 4. 
Result so far: 13774.0
Deduct 160 from 178 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 7:
When dividing 180 by 40, we get 4 with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 13774.4
The remainder is 20 after subtracting 160 from 180.
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.
Write down 5 as next digit of the result. 
Result so far: 13774.45
Deduct 200 from 200 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.

Let's proceed to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13774.45
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13774.45
Subtracting 0 from 0 leaves us 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 13774.45, with a leftover of 0.0.