678039 ÷ 40 
Our goal is to divide 678039 by 40.

Going ahead to step 1:
6 divided by 40 is 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Advancing to step 2:
67 divided by 40 is 1 with a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Take the next digit (8) from the dividend and append it to 27, then repeat: 278 / 40

Step 3:
If we divide 278 by 40, we get 6 and a remainder of 38.
Write down 6 as next digit of the result. 
Result so far: 16.0
Deduct 240 from 278 and we're left with 38.
Fetch the next digit (0) from the dividend, attach it to 38 and continue: 380 / 40

On to step 4:
40 can be fit into 380 9 times, resulting in a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 169.0
Deduct 360 from 380 and we're left with 20.
Fetch the next digit (3) from the dividend, attach it to 20 and continue: 203 / 40

Step 5:
203 divided by 40 is 5 with a remainder of 3.
Write down 5 as next digit of the result. 
Result so far: 1695.0
If we take 200 away from 203, we end up with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 40

Going ahead to step 6:
40 can be fit into 39 0 times, resulting in a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 16950.0
Subtracting 0 from 39 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 7:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 16950.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 16950.97
Subtract 280 from 300 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 16950.975
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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16950.975
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16950.975
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.

After the division, we end up with 16950.975 and a remainder of 0.0.