Let's divide 614305 by 40
We're looking to find how many times 40 goes into 614305.

Moving on to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 40

Let's proceed to step 2:
If we divide 61 by 40, we get 1 and a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 61 to get 21.
Fetch the next digit (4) from the dividend, attach it to 21 and continue: 214 / 40

Going ahead to step 3:
The number 40 fits into 214 5 times, leaving a remainder of 14.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
If we subtract 200 from 214, we get 14.
Include the next digit (3) from the dividend after 14, then repeat: 143 / 40

Moving on to step 4:
40 goes into 143 3 times with a remainder of 23.
The next digit of our result is 3. 
Result so far: 153.0
The remainder is 23 after subtracting 120 from 143.
Append the next digit (0) from the dividend to 23 and continue with: 230 / 40

Step 5:
40 goes into 230 5 times with a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 1535.0
Subtracting 200 from 230 leaves us with 30.
Grab the next digit (5) from the dividend, add it to 30, then carry on: 305 / 40

Advancing to step 6:
40 can be fit into 305 7 times, resulting in a remainder of 25.
Write down 7 as next digit of the result. 
Result so far: 15357.0
Deduct 280 from 305 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 7:
40 can be fit into 250 6 times, resulting in a remainder of 10.
The next digit of our result is 6. 
Result so far: 15357.6
If we take 240 away from 250, we end up 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 number 2 becomes the next digit in our result. 
Result so far: 15357.62
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.

Step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 15357.625
Subtracting 200 from 200 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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 15357.625
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15357.625
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 outcome is 15357.625, with a leftover of 0.0.