Let's divide 243601 by 40
We're looking to find how many times 40 goes into 243601.

Going ahead to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (4) from the dividend, attach it to 2 and continue: 24 / 40

Going ahead to step 2:
The number 40 fits into 24 0 times, leaving a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 24, we end up with 24.
Append the next digit (3) from the dividend to 24 and continue with: 243 / 40

On to step 3:
243 divided by 40 is 6 with a remainder of 3.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we subtract 240 from 243, we get 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 40

On to step 4:
The number 40 fits into 36 0 times, leaving a remainder of 36.
The number 0 becomes the next digit in our result. 
Result so far: 60.0
Subtract 0 from 36 to get 36.
Fetch the next digit (0) from the dividend, attach it to 36 and continue: 360 / 40

Step 5:
360 divided by 40 is 9 with a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 609.0
If we subtract 360 from 360, we get 0.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 40

Step 6:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 6090.0
Subtract 0 from 1 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
40 can be fit into 10 0 times, resulting in a remainder of 10.
The next digit of our result is 0. 
Result so far: 6090.0
If we subtract 0 from 10, we 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.

Advancing to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 6090.02
If we subtract 80 from 100, we 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.

Going ahead to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 6090.025
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6090.025
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 6090.025
If we subtract 0 from 0, we 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.

In conclusion, the division gives 6090.025 with a balance of 0.0.