648102 ÷ 40 
Our goal is to divide 648102 by 40.

On to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 40

Step 2:
The number 40 fits into 64 1 times, leaving a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 64 to get 24.
Include the next digit (8) from the dividend after 24, then repeat: 248 / 40

Moving on to step 3:
When dividing 248 by 40, we get 6 with a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
Subtract 240 from 248 to get 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 40

Moving on to step 4:
The number 40 fits into 81 2 times, leaving a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 162.0
Deduct 80 from 81 and we're left with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 40

Going ahead to step 5:
40 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 1620.0
Deduct 0 from 10 and we're left with 10.
Fetch the next digit (2) from the dividend, attach it to 10 and continue: 102 / 40

Going ahead to step 6:
40 goes into 102 2 times with a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 16202.0
Deduct 80 from 102 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
The number 40 fits into 220 5 times, leaving a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 16202.5
Deduct 200 from 220 and we're left 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.

Advancing to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 16202.55
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.

The quotient of the division is 16202.55, and the remainder is 0.0.