We're dividing 261694 by 40 
We're looking to find how many times 40 goes into 261694.

Let's proceed to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 40

Going ahead to step 2:
26 divided by 40 is 0 with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 40

Step 3:
40 can be fit into 261 6 times, resulting in a remainder of 21.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtracting 240 from 261 leaves us with 21.
Include the next digit (6) from the dividend after 21, then repeat: 216 / 40

Step 4:
40 can be fit into 216 5 times, resulting in a remainder of 16.
The number 5 becomes the next digit in our result. 
Result so far: 65.0
If we subtract 200 from 216, we get 16.
Include the next digit (9) from the dividend after 16, then repeat: 169 / 40

On to step 5:
40 goes into 169 4 times with a remainder of 9.
Record the quotient 4 as the next digit in the result. 
Result so far: 654.0
The remainder is 9 after subtracting 160 from 169.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Advancing to step 6:
94 divided by 40 is 2 with a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 6542.0
Deduct 80 from 94 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
When dividing 140 by 40, we get 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 6542.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 6542.35
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.

Going ahead to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6542.35
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6542.35
If we take 0 away from 0, we end up 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 quotient of the division is 6542.35, and the remainder is 0.0.