64546 ÷ 40 
Let's see how many times 40 fits into 64546.

Going ahead to step 1:
6 divided by 40 is 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 40

Step 2:
If we divide 64 by 40, we get 1 and a remainder of 24.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 64, we end up with 24.
Fetch the next digit (5) from the dividend, attach it to 24 and continue: 245 / 40

Step 3:
If we divide 245 by 40, we get 6 and a remainder of 5.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
If we subtract 240 from 245, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

On to step 4:
54 divided by 40 is 1 with a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 161.0
Subtracting 40 from 54 leaves us with 14.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 40

Let's proceed to step 5:
When dividing 146 by 40, we get 3 with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 1613.0
Deduct 120 from 146 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 6:
When dividing 260 by 40, we get 6 with a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 1613.6
The remainder is 20 after subtracting 240 from 260.
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 7:
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: 1613.65
Subtract 200 from 200 to 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.

Advancing to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1613.65
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 9:
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: 1613.65
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 1613.65, and the remainder is 0.0.