We divide 613207 by 40
We're looking to find how many times 40 goes into 613207.

Step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 40

Step 2:
40 goes into 61 1 times with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 61 to get 21.
Grab the next digit (3) from the dividend, add it to 21, then carry on: 213 / 40

Advancing to step 3:
213 divided by 40 is 5 with a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 15.0
If we take 200 away from 213, we end up with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 40

Step 4:
40 goes into 132 3 times with a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 153.0
If we take 120 away from 132, we end up with 12.
Grab the next digit (0) from the dividend, add it to 12, then carry on: 120 / 40

Going ahead to step 5:
When dividing 120 by 40, we get 3 with a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 1533.0
The remainder is 0 after subtracting 120 from 120.
Take the next digit (7) from the dividend and append it to 0, then repeat: 7 / 40

Going ahead to step 6:
40 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 15330.0
Subtracting 0 from 7 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 15330.1
Subtracting 40 from 70 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.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 15330.17
Deduct 280 from 300 and we're left 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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 15330.175
Subtract 200 from 200 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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15330.175
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 15330.175
If we subtract 0 from 0, 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.

The final result is 15330.175 with a remainder of 0.0.