217441 ÷ 40 
We want to figure out the number of times 217441 can be divided by 40.

Advancing to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 40

On to step 2:
40 goes into 21 0 times with a remainder of 21.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 21 to get 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 40

Let's proceed to step 3:
If we divide 217 by 40, we get 5 and a remainder of 17.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 200 from 217 leaves us with 17.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 40

Going ahead to step 4:
40 goes into 174 4 times with a remainder of 14.
The next digit of our result is 4. 
Result so far: 54.0
Subtract 160 from 174 to get 14.
Append the next digit (4) from the dividend to 14 and continue with: 144 / 40

Going ahead to step 5:
144 divided by 40 is 3 with a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 543.0
Subtracting 120 from 144 leaves us with 24.
Include the next digit (1) from the dividend after 24, then repeat: 241 / 40

Let's proceed to step 6:
40 goes into 241 6 times with a remainder of 1.
The number 6 becomes the next digit in our result. 
Result so far: 5436.0
The remainder is 1 after subtracting 240 from 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
10 divided by 40 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 5436.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 5436.02
Deduct 80 from 100 and we're left 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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 5436.025
Subtracting 200 from 200 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5436.025
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 5436.025
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.

The final outcome is 5436.025, with a leftover of 0.0.