670944 ÷ 40 
Our goal is to divide 670944 by 40.

Let's proceed to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Moving on to step 2:
40 goes into 67 1 times with a remainder of 27.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 67 leaves us with 27.
Append the next digit (0) from the dividend to 27 and continue with: 270 / 40

Moving on to step 3:
If we divide 270 by 40, we get 6 and a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtracting 240 from 270 leaves us with 30.
Fetch the next digit (9) from the dividend, attach it to 30 and continue: 309 / 40

Advancing to step 4:
When dividing 309 by 40, we get 7 with a remainder of 29.
Write down 7 as next digit of the result. 
Result so far: 167.0
If we subtract 280 from 309, we get 29.
Include the next digit (4) from the dividend after 29, then repeat: 294 / 40

Moving on to step 5:
When dividing 294 by 40, we get 7 with a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 1677.0
The remainder is 14 after subtracting 280 from 294.
Fetch the next digit (4) from the dividend, attach it to 14 and continue: 144 / 40

Step 6:
40 goes into 144 3 times with a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 16773.0
If we subtract 120 from 144, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
When dividing 240 by 40, we get 6 with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 16773.6
If we take 240 away from 240, we end up 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.

Going ahead to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16773.6
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.

On to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16773.6
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 result is 16773.6 with a remainder of 0.0.