67948 ÷ 40 
Our goal is to divide 67948 by 40.

Going ahead to step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 40

Moving on to step 2:
40 goes into 67 1 times with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 67, we end up with 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 40

On to step 3:
279 divided by 40 is 6 with a remainder of 39.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we take 240 away from 279, we end up with 39.
Take the next digit (4) from the dividend and append it to 39, then repeat: 394 / 40

Advancing to step 4:
394 divided by 40 is 9 with a remainder of 34.
Write down 9 as next digit of the result. 
Result so far: 169.0
If we subtract 360 from 394, we get 34.
Append the next digit (8) from the dividend to 34 and continue with: 348 / 40

Let's proceed to step 5:
If we divide 348 by 40, we get 8 and a remainder of 28.
The next digit of our result is 8. 
Result so far: 1698.0
If we take 320 away from 348, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 6:
The number 40 fits into 280 7 times, leaving a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 1698.7
Subtracting 280 from 280 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 7:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1698.7
If we take 0 away from 0, we end up 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.

Let's proceed to step 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1698.7
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.

Our division results in 1698.7 with a remaining 0.0.