We're dividing 70547 by 40 
We want to divide 70547 by 40.

Step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 40

Step 2:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 70 to get 30.
Include the next digit (5) from the dividend after 30, then repeat: 305 / 40

Step 3:
When dividing 305 by 40, we get 7 with a remainder of 25.
The next digit of our result is 7. 
Result so far: 17.0
If we subtract 280 from 305, we get 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 40

Advancing to step 4:
If we divide 254 by 40, we get 6 and a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 176.0
The remainder is 14 after subtracting 240 from 254.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 40

Let's proceed to step 5:
The number 40 fits into 147 3 times, leaving a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 1763.0
If we subtract 120 from 147, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 6:
The number 40 fits into 270 6 times, leaving a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 1763.6
If we take 240 away from 270, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 1763.67
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.

Going ahead to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1763.675
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 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1763.675
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1763.675
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.

Our division results in 1763.675 with a remaining 0.0.