We look at the division of 558321 by 40 
We're looking to find how many times 40 goes into 558321.

Let's proceed to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

Moving on to step 2:
40 goes into 55 1 times with a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 55 and we're left with 15.
Bring next digit (8) of the dividend behind the 15 and repeat the process: 158 / 40

Let's proceed to step 3:
If we divide 158 by 40, we get 3 and a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 120 from 158 and we're left with 38.
Take the next digit (3) from the dividend and append it to 38, then repeat: 383 / 40

On to step 4:
The number 40 fits into 383 9 times, leaving a remainder of 23.
The next digit of our result is 9. 
Result so far: 139.0
Deduct 360 from 383 and we're left with 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 40

Moving on to step 5:
The number 40 fits into 232 5 times, leaving a remainder of 32.
Write down 5 as next digit of the result. 
Result so far: 1395.0
Subtract 200 from 232 to get 32.
Fetch the next digit (1) from the dividend, attach it to 32 and continue: 321 / 40

Advancing to step 6:
321 divided by 40 is 8 with a remainder of 1.
Record the quotient 8 as the next digit in the result. 
Result so far: 13958.0
If we subtract 320 from 321, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
40 goes into 10 0 times with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 13958.0
Deduct 0 from 10 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.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 13958.02
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead 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: 13958.025
The remainder is 0 after subtracting 200 from 200.
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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13958.025
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.

Step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13958.025
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.

The quotient of the division is 13958.025, and the remainder is 0.0.