Let's divide 59474621 by 40
We want to figure out the number of times 59474621 can be divided by 40.

Moving on to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (9) from the dividend, attach it to 5 and continue: 59 / 40

Let's proceed to step 2:
40 goes into 59 1 times with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 59 leaves us with 19.
Append the next digit (4) from the dividend to 19 and continue with: 194 / 40

On to step 3:
40 can be fit into 194 4 times, resulting in a remainder of 34.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Subtract 160 from 194 to get 34.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 40

Let's proceed to step 4:
347 divided by 40 is 8 with a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 148.0
If we subtract 320 from 347, we get 27.
Take the next digit (4) from the dividend and append it to 27, then repeat: 274 / 40

On to step 5:
The number 40 fits into 274 6 times, leaving a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 1486.0
The remainder is 34 after subtracting 240 from 274.
Grab the next digit (6) from the dividend, add it to 34, then carry on: 346 / 40

Step 6:
40 goes into 346 8 times with a remainder of 26.
The number 8 becomes the next digit in our result. 
Result so far: 14868.0
Subtract 320 from 346 to get 26.
Grab the next digit (2) from the dividend, add it to 26, then carry on: 262 / 40

Let's proceed to step 7:
When dividing 262 by 40, we get 6 with a remainder of 22.
The next digit of our result is 6. 
Result so far: 148686.0
Subtract 240 from 262 to get 22.
Grab the next digit (1) from the dividend, add it to 22, then carry on: 221 / 40

Let's proceed to step 8:
221 divided by 40 is 5 with a remainder of 21.
Record the quotient 5 as the next digit in the result. 
Result so far: 1486865.0
Deduct 200 from 221 and we're left 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.

Moving on to step 9:
40 can be fit into 210 5 times, resulting in a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 1486865.5
If we subtract 200 from 210, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 1486865.52
Subtracting 80 from 100 leaves us 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.

Step 11:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 1486865.525
Deduct 200 from 200 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.

Advancing to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1486865.525
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.

Advancing to step 13:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1486865.525
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.

The quotient of the division is 1486865.525, and the remainder is 0.0.