We divide 557618 by 40
Let's see how many times 40 fits into 557618.

Step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (5) from the dividend, add it to 5, then carry on: 55 / 40

On to step 2:
40 can be fit into 55 1 times, resulting in a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 55, we get 15.
Append the next digit (7) from the dividend to 15 and continue with: 157 / 40

Going ahead to step 3:
If we divide 157 by 40, we get 3 and a remainder of 37.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 120 from 157 to get 37.
Fetch the next digit (6) from the dividend, attach it to 37 and continue: 376 / 40

Step 4:
The number 40 fits into 376 9 times, leaving a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 139.0
Subtract 360 from 376 to get 16.
Take the next digit (1) from the dividend and append it to 16, then repeat: 161 / 40

Step 5:
If we divide 161 by 40, we get 4 and a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 1394.0
The remainder is 1 after subtracting 160 from 161.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 40

Let's proceed to step 6:
40 can be fit into 18 0 times, resulting in a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 13940.0
Subtracting 0 from 18 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
If we divide 180 by 40, we get 4 and a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 13940.4
If we subtract 160 from 180, 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.

Advancing to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 13940.45
If we subtract 200 from 200, 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.

Going ahead to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13940.45
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.

Moving on to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13940.45
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.

After the division, we end up with 13940.45 and a remainder of 0.0.