We look at the division of 647797 by 40 
Our goal is to divide 647797 by 40.

On to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 40

Let's proceed to step 2:
64 divided by 40 is 1 with a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 64, we get 24.
Take the next digit (7) from the dividend and append it to 24, then repeat: 247 / 40

On to step 3:
If we divide 247 by 40, we get 6 and a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Subtracting 240 from 247 leaves us with 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 40

Moving on to step 4:
The number 40 fits into 77 1 times, leaving a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 161.0
Subtract 40 from 77 to get 37.
Include the next digit (9) from the dividend after 37, then repeat: 379 / 40

On to step 5:
379 divided by 40 is 9 with a remainder of 19.
The next digit of our result is 9. 
Result so far: 1619.0
Deduct 360 from 379 and we're left with 19.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 40

Let's proceed to step 6:
If we divide 197 by 40, we get 4 and a remainder of 37.
Use 4 as the next digit of our solution. 
Result so far: 16194.0
Deduct 160 from 197 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 7:
The number 40 fits into 370 9 times, leaving a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 16194.9
If we subtract 360 from 370, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 16194.92
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 16194.925
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16194.925
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16194.925
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 outcome is 16194.925, with a leftover of 0.0.