678495 divided by 40 
Our goal is to divide 678495 by 40.

Going ahead to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Step 2:
40 can be fit into 67 1 times, resulting in a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 67, we get 27.
Bring next digit (8) of the dividend behind the 27 and repeat the process: 278 / 40

Advancing to step 3:
If we divide 278 by 40, we get 6 and a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 16.0
If we subtract 240 from 278, we get 38.
Append the next digit (4) from the dividend to 38 and continue with: 384 / 40

Moving on to step 4:
If we divide 384 by 40, we get 9 and a remainder of 24.
Use 9 as the next digit of our solution. 
Result so far: 169.0
If we take 360 away from 384, we end up with 24.
Take the next digit (9) from the dividend and append it to 24, then repeat: 249 / 40

Advancing to step 5:
40 can be fit into 249 6 times, resulting in a remainder of 9.
Put 6 as the next digit of the answer. 
Result so far: 1696.0
Deduct 240 from 249 and we're left with 9.
Fetch the next digit (5) from the dividend, attach it to 9 and continue: 95 / 40

Moving on to step 6:
40 can be fit into 95 2 times, resulting in a remainder of 15.
Record the quotient 2 as the next digit in the result. 
Result so far: 16962.0
If we subtract 80 from 95, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 7:
40 can be fit into 150 3 times, resulting in a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 16962.3
Subtract 120 from 150 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 16962.37
Deduct 280 from 300 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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 16962.375
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: 16962.375
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 16962.375
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 16962.375, with a leftover of 0.0.