We're dividing 614491 by 40 
We want to figure out the number of times 614491 can be divided by 40.

On to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 40

Moving on to step 2:
40 goes into 61 1 times with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 61, we get 21.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 40

Moving on to step 3:
214 divided by 40 is 5 with a remainder of 14.
Put 5 as the next digit of the answer. 
Result so far: 15.0
If we subtract 200 from 214, we get 14.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 40

Advancing to step 4:
When dividing 144 by 40, we get 3 with a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 153.0
Deduct 120 from 144 and we're left with 24.
Append the next digit (9) from the dividend to 24 and continue with: 249 / 40

Moving on to step 5:
When dividing 249 by 40, we get 6 with a remainder of 9.
Record the quotient 6 as the next digit in the result. 
Result so far: 1536.0
The remainder is 9 after subtracting 240 from 249.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 40

Let's proceed to step 6:
91 divided by 40 is 2 with a remainder of 11.
Put 2 as the next digit of the answer. 
Result so far: 15362.0
If we take 80 away from 91, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 7:
If we divide 110 by 40, we get 2 and a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 15362.2
Deduct 80 from 110 and we're left 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.

Advancing to step 8:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 15362.27
If we take 280 away from 300, 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 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 15362.275
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 15362.275
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15362.275
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 quotient of the division is 15362.275, and the remainder is 0.0.