We look at the division of 643214 by 40 
Let's see how many times 40 fits into 643214.

Going ahead to step 1:
40 goes into 6 0 times with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 40

Going ahead to step 2:
When dividing 64 by 40, we get 1 with a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 64 leaves us with 24.
Fetch the next digit (3) from the dividend, attach it to 24 and continue: 243 / 40

Advancing to step 3:
243 divided by 40 is 6 with a remainder of 3.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Deduct 240 from 243 and we're left with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Let's proceed to step 4:
40 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 160.0
The remainder is 32 after subtracting 0 from 32.
Grab the next digit (1) from the dividend, add it to 32, then carry on: 321 / 40

On to step 5:
40 can be fit into 321 8 times, resulting in a remainder of 1.
Record the quotient 8 as the next digit in the result. 
Result so far: 1608.0
The remainder is 1 after subtracting 320 from 321.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 40

Going ahead to step 6:
When dividing 14 by 40, we get 0 with a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 16080.0
Subtract 0 from 14 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
The next digit of our result is 3. 
Result so far: 16080.3
If we take 120 away from 140, we end up 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.

On to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 16080.35
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.

Let's proceed to step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16080.35
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16080.35
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.

The quotient of the division is 16080.35, and the remainder is 0.0.