Let's divide 907014 by 40
We want to figure out the number of times 907014 can be divided by 40.

Step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (0) from the dividend and append it to 9, then repeat: 90 / 40

Step 2:
When dividing 90 by 40, we get 2 with a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 10 after subtracting 80 from 90.
Take the next digit (7) from the dividend and append it to 10, then repeat: 107 / 40

Moving on to step 3:
If we divide 107 by 40, we get 2 and a remainder of 27.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Deduct 80 from 107 and we're left with 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 40

Step 4:
40 goes into 270 6 times with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 226.0
If we take 240 away from 270, we end up with 30.
Append the next digit (1) from the dividend to 30 and continue with: 301 / 40

Going ahead to step 5:
When dividing 301 by 40, we get 7 with a remainder of 21.
The next digit of our result is 7. 
Result so far: 2267.0
Subtracting 280 from 301 leaves us with 21.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 40

Step 6:
If we divide 214 by 40, we get 5 and a remainder of 14.
Write down 5 as next digit of the result. 
Result so far: 22675.0
Subtracting 200 from 214 leaves us 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.

On to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 22675.3
Subtracting 120 from 140 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.

Advancing to step 8:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 22675.35
The remainder is 0 after subtracting 200 from 200.
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 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 22675.35
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 22675.35
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.

After the division, we end up with 22675.35 and a remainder of 0.0.