We look at the division of 614499 by 40 
Our goal is to divide 614499 by 40.

Going ahead to step 1:
40 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

Step 2:
When dividing 61 by 40, we get 1 with a remainder of 21.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 40 from 61 and we're left with 21.
Include the next digit (4) from the dividend after 21, then repeat: 214 / 40

On to step 3:
214 divided by 40 is 5 with a remainder of 14.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
Subtract 200 from 214 to get 14.
Grab the next digit (4) from the dividend, add it to 14, then carry on: 144 / 40

Moving on to step 4:
144 divided by 40 is 3 with a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 153.0
If we subtract 120 from 144, we get 24.
Bring next digit (9) of the dividend behind the 24 and repeat the process: 249 / 40

Going ahead to step 5:
40 goes into 249 6 times with a remainder of 9.
Record the quotient 6 as the next digit in the result. 
Result so far: 1536.0
Deduct 240 from 249 and we're left with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

Let's proceed to step 6:
When dividing 99 by 40, we get 2 with a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 15362.0
Subtracting 80 from 99 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 7:
If we divide 190 by 40, we get 4 and a remainder of 30.
Write down 4 as next digit of the result. 
Result so far: 15362.4
The remainder is 30 after subtracting 160 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 15362.47
The remainder is 20 after subtracting 280 from 300.
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.
Write down 5 as next digit of the result. 
Result so far: 15362.475
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 15362.475
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.

Advancing to 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: 15362.475
If we take 0 away from 0, 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.

The final result is 15362.475 with a remainder of 0.0.