We divide 660173 by 40
Let's see how many times 40 fits into 660173.

Advancing to step 1:
40 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 40

On to step 2:
If we divide 66 by 40, we get 1 and a remainder of 26.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 66 leaves us with 26.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 40

Let's proceed to step 3:
260 divided by 40 is 6 with a remainder of 20.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we take 240 away from 260, we end up with 20.
Append the next digit (1) from the dividend to 20 and continue with: 201 / 40

Going ahead to step 4:
The number 40 fits into 201 5 times, leaving a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 165.0
If we take 200 away from 201, we end up with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Going ahead to step 5:
40 goes into 17 0 times with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 1650.0
Subtract 0 from 17 to get 17.
Include the next digit (3) from the dividend after 17, then repeat: 173 / 40

Let's proceed to step 6:
When dividing 173 by 40, we get 4 with a remainder of 13.
Put 4 as the next digit of the answer. 
Result so far: 16504.0
Subtracting 160 from 173 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 7:
The number 40 fits into 130 3 times, leaving a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 16504.3
Subtracting 120 from 130 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 16504.32
Subtracting 80 from 100 leaves us 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:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 16504.325
If we take 200 away from 200, 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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16504.325
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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16504.325
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.

The final result is 16504.325 with a remainder of 0.0.