We divide 654661 by 40
We're looking to find how many times 40 goes into 654661.

Going ahead to step 1:
40 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Append the next digit (5) from the dividend to 6 and continue with: 65 / 40

Advancing to step 2:
If we divide 65 by 40, we get 1 and a remainder of 25.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 65 leaves us with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 40

Let's proceed to step 3:
If we divide 254 by 40, we get 6 and a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
If we take 240 away from 254, we end up with 14.
Include the next digit (6) from the dividend after 14, then repeat: 146 / 40

Moving on to step 4:
40 can be fit into 146 3 times, resulting in a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 163.0
If we take 120 away from 146, we end up with 26.
Append the next digit (6) from the dividend to 26 and continue with: 266 / 40

Step 5:
When dividing 266 by 40, we get 6 with a remainder of 26.
Use 6 as the next digit of our solution. 
Result so far: 1636.0
If we take 240 away from 266, we end up with 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 40

Advancing to step 6:
40 can be fit into 261 6 times, resulting in a remainder of 21.
The number 6 becomes the next digit in our result. 
Result so far: 16366.0
Subtracting 240 from 261 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
40 goes into 210 5 times with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 16366.5
Subtracting 200 from 210 leaves us 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.

Advancing to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 16366.52
If we take 80 away from 100, we end up 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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 16366.525
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 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16366.525
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16366.525
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.

In conclusion, the division gives 16366.525 with a balance of 0.0.