675144 ÷ 40 
We want to figure out the number of times 675144 can be divided by 40.

Moving on to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

Advancing to step 2:
When dividing 67 by 40, we get 1 with a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 67 and we're left with 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 40

Step 3:
40 goes into 275 6 times with a remainder of 35.
The next digit of our result is 6. 
Result so far: 16.0
If we subtract 240 from 275, we get 35.
Fetch the next digit (1) from the dividend, attach it to 35 and continue: 351 / 40

Let's proceed to step 4:
If we divide 351 by 40, we get 8 and a remainder of 31.
Write down 8 as next digit of the result. 
Result so far: 168.0
The remainder is 31 after subtracting 320 from 351.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 40

On to step 5:
The number 40 fits into 314 7 times, leaving a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 1687.0
Deduct 280 from 314 and we're left with 34.
Grab the next digit (4) from the dividend, add it to 34, then carry on: 344 / 40

Let's proceed to step 6:
344 divided by 40 is 8 with a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 16878.0
Deduct 320 from 344 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
40 goes into 240 6 times with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 16878.6
If we subtract 240 from 240, 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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16878.6
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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16878.6
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.

The final outcome is 16878.6, with a leftover of 0.0.