Let's divide 247329 by 40
We want to figure out the number of times 247329 can be divided by 40.

Going ahead to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 40

Step 2:
The number 40 fits into 24 0 times, leaving a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 24, we end up with 24.
Grab the next digit (7) from the dividend, add it to 24, then carry on: 247 / 40

Moving on to step 3:
The number 40 fits into 247 6 times, leaving a remainder of 7.
Write down 6 as next digit of the result. 
Result so far: 6.0
Deduct 240 from 247 and we're left with 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 40

Let's proceed to step 4:
40 can be fit into 73 1 times, resulting in a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
If we take 40 away from 73, we end up with 33.
Fetch the next digit (2) from the dividend, attach it to 33 and continue: 332 / 40

Going ahead to step 5:
When dividing 332 by 40, we get 8 with a remainder of 12.
The next digit of our result is 8. 
Result so far: 618.0
Subtracting 320 from 332 leaves us with 12.
Append the next digit (9) from the dividend to 12 and continue with: 129 / 40

Going ahead to step 6:
The number 40 fits into 129 3 times, leaving a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 6183.0
The remainder is 9 after subtracting 120 from 129.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
40 goes into 90 2 times with a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 6183.2
Subtract 80 from 90 to 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.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 6183.22
Subtract 80 from 100 to 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.

Our division results in 6183.22 with a remaining 0.02.