We look at the division of 673964 by 40 
Our goal is to divide 673964 by 40.

Moving on to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

On to step 2:
If we divide 67 by 40, we get 1 and a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 67 and we're left with 27.
Fetch the next digit (3) from the dividend, attach it to 27 and continue: 273 / 40

Going ahead to step 3:
If we divide 273 by 40, we get 6 and a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 16.0
If we take 240 away from 273, we end up with 33.
Append the next digit (9) from the dividend to 33 and continue with: 339 / 40

Step 4:
40 can be fit into 339 8 times, resulting in a remainder of 19.
Write down 8 as next digit of the result. 
Result so far: 168.0
Subtract 320 from 339 to get 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 40

Let's proceed to step 5:
196 divided by 40 is 4 with a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 1684.0
If we subtract 160 from 196, we get 36.
Fetch the next digit (4) from the dividend, attach it to 36 and continue: 364 / 40

Moving on to step 6:
If we divide 364 by 40, we get 9 and a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 16849.0
Deduct 360 from 364 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
The number 40 fits into 40 1 times, leaving a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 16849.1
Deduct 40 from 40 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.

On to step 8:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16849.1
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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16849.1
Subtracting 0 from 0 leaves us 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.

After the division, we end up with 16849.1 and a remainder of 0.0.