We're dividing 553458 by 40 
We want to divide 553458 by 40.

Moving on to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

Let's proceed to step 2:
When dividing 55 by 40, we get 1 with a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 15 after subtracting 40 from 55.
Append the next digit (3) from the dividend to 15 and continue with: 153 / 40

Moving on to step 3:
When dividing 153 by 40, we get 3 with a remainder of 33.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we subtract 120 from 153, we get 33.
Bring next digit (4) of the dividend behind the 33 and repeat the process: 334 / 40

Advancing to step 4:
If we divide 334 by 40, we get 8 and a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 138.0
If we take 320 away from 334, we end up with 14.
Fetch the next digit (5) from the dividend, attach it to 14 and continue: 145 / 40

Moving on to step 5:
The number 40 fits into 145 3 times, leaving a remainder of 25.
Write down 3 as next digit of the result. 
Result so far: 1383.0
Subtracting 120 from 145 leaves us with 25.
Take the next digit (8) from the dividend and append it to 25, then repeat: 258 / 40

Going ahead to step 6:
If we divide 258 by 40, we get 6 and a remainder of 18.
Record the quotient 6 as the next digit in the result. 
Result so far: 13836.0
Subtracting 240 from 258 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
40 goes into 180 4 times with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 13836.4
Subtracting 160 from 180 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13836.45
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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13836.45
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13836.45
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.

After the division, we end up with 13836.45 and a remainder of 0.0.