We look at the division of 677044 by 40 
We're looking to find how many times 40 goes into 677044.

Moving on to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 40

Step 2:
When dividing 67 by 40, we get 1 with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 67 to get 27.
Include the next digit (7) from the dividend after 27, then repeat: 277 / 40

Step 3:
The number 40 fits into 277 6 times, leaving a remainder of 37.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
Subtract 240 from 277 to get 37.
Take the next digit (0) from the dividend and append it to 37, then repeat: 370 / 40

Let's proceed to step 4:
40 can be fit into 370 9 times, resulting in a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 169.0
Subtract 360 from 370 to get 10.
Fetch the next digit (4) from the dividend, attach it to 10 and continue: 104 / 40

Let's proceed to step 5:
The number 40 fits into 104 2 times, leaving a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 1692.0
Subtract 80 from 104 to get 24.
Fetch the next digit (4) from the dividend, attach it to 24 and continue: 244 / 40

Step 6:
When dividing 244 by 40, we get 6 with a remainder of 4.
The next digit of our result is 6. 
Result so far: 16926.0
Deduct 240 from 244 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 7:
If we divide 40 by 40, we get 1 and a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 16926.1
If we take 40 away from 40, 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.

Step 8:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16926.1
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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16926.1
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.

Our division results in 16926.1 with a remaining 0.0.