614763 ÷ 40 
We want to figure out the number of times 614763 can be divided by 40.

Moving on to step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 40

Step 2:
40 can be fit into 61 1 times, resulting in a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 61 and we're left with 21.
Include the next digit (4) from the dividend after 21, then repeat: 214 / 40

Going ahead to step 3:
If we divide 214 by 40, we get 5 and a remainder of 14.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
Subtract 200 from 214 to get 14.
Take the next digit (7) from the dividend and append it to 14, then repeat: 147 / 40

Going ahead to step 4:
The number 40 fits into 147 3 times, leaving a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 153.0
Deduct 120 from 147 and we're left with 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 40

Step 5:
40 goes into 276 6 times with a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 1536.0
Subtracting 240 from 276 leaves us with 36.
Append the next digit (3) from the dividend to 36 and continue with: 363 / 40

Step 6:
The number 40 fits into 363 9 times, leaving a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 15369.0
Deduct 360 from 363 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
40 goes into 30 0 times with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 15369.0
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 15369.07
If we subtract 280 from 300, we 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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 15369.075
If we subtract 200 from 200, 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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15369.075
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15369.075
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.

Our division results in 15369.075 with a remaining 0.0.