66313 ÷ 40 
We want to divide 66313 by 40.

Advancing to step 1:
40 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 40

Moving on to step 2:
The number 40 fits into 66 1 times, leaving a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 66 to get 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 40

On to step 3:
If we divide 263 by 40, we get 6 and a remainder of 23.
Write down 6 as next digit of the result. 
Result so far: 16.0
Deduct 240 from 263 and we're left with 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 40

Moving on to step 4:
231 divided by 40 is 5 with a remainder of 31.
The next digit of our result is 5. 
Result so far: 165.0
If we subtract 200 from 231, we get 31.
Take the next digit (3) from the dividend and append it to 31, then repeat: 313 / 40

Advancing to step 5:
40 can be fit into 313 7 times, resulting in a remainder of 33.
Put 7 as the next digit of the answer. 
Result so far: 1657.0
Subtract 280 from 313 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 6:
If we divide 330 by 40, we get 8 and a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 1657.8
Subtract 320 from 330 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
40 goes into 100 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 1657.82
Subtract 80 from 100 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1657.825
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.
Put 0 as the next digit of the answer. 
Result so far: 1657.825
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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1657.825
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 1657.825 with a remainder of 0.0.