We divide 671567 by 40
We want to figure out the number of times 671567 can be divided by 40.

Advancing 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
If we subtract 0 from 6, we get 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 40

Let's proceed to step 2:
When dividing 67 by 40, we get 1 with a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Grab the next digit (1) from the dividend, add it to 27, then carry on: 271 / 40

On to step 3:
40 can be fit into 271 6 times, resulting in a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Deduct 240 from 271 and we're left with 31.
Append the next digit (5) from the dividend to 31 and continue with: 315 / 40

Going ahead to step 4:
40 goes into 315 7 times with a remainder of 35.
The next digit of our result is 7. 
Result so far: 167.0
Deduct 280 from 315 and we're left with 35.
Bring next digit (6) of the dividend behind the 35 and repeat the process: 356 / 40

On to step 5:
If we divide 356 by 40, we get 8 and a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 1678.0
If we subtract 320 from 356, we get 36.
Include the next digit (7) from the dividend after 36, then repeat: 367 / 40

Going ahead to step 6:
The number 40 fits into 367 9 times, leaving a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 16789.0
The remainder is 7 after subtracting 360 from 367.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
70 divided by 40 is 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 16789.1
The remainder is 30 after subtracting 40 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 16789.17
Subtract 280 from 300 to 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.

Moving on to step 9:
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: 16789.175
Deduct 200 from 200 and we're left 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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16789.175
Deduct 0 from 0 and we're left 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.

Advancing to step 11:
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: 16789.175
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.

Our division results in 16789.175 with a remaining 0.0.