We're dividing 567279 by 40 
We're looking to find how many times 40 goes into 567279.

Moving on to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (6) from the dividend after 5, then repeat: 56 / 40

Let's proceed to step 2:
40 can be fit into 56 1 times, resulting in a remainder of 16.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 56 to get 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 40

Going ahead to step 3:
When dividing 167 by 40, we get 4 with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Subtract 160 from 167 to get 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 40

Advancing to step 4:
If we divide 72 by 40, we get 1 and a remainder of 32.
Write down 1 as next digit of the result. 
Result so far: 141.0
Subtracting 40 from 72 leaves us with 32.
Take the next digit (7) from the dividend and append it to 32, then repeat: 327 / 40

Advancing to step 5:
40 can be fit into 327 8 times, resulting in a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 1418.0
Deduct 320 from 327 and we're left with 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 40

Going ahead to step 6:
If we divide 79 by 40, we get 1 and a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 14181.0
If we take 40 away from 79, we end up 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:
If we divide 390 by 40, we get 9 and a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 14181.9
Subtracting 360 from 390 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 14181.97
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.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 14181.975
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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 14181.975
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:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 14181.975
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 result is 14181.975 with a remainder of 0.0.