Let's divide 578947 by 40
We're looking to find how many times 40 goes into 578947.

Let's proceed to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (7) from the dividend, attach it to 5 and continue: 57 / 40

Advancing to step 2:
40 goes into 57 1 times with a remainder of 17.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 57 leaves us with 17.
Fetch the next digit (8) from the dividend, attach it to 17 and continue: 178 / 40

Let's proceed to step 3:
40 can be fit into 178 4 times, resulting in a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
If we subtract 160 from 178, we get 18.
Append the next digit (9) from the dividend to 18 and continue with: 189 / 40

Advancing to step 4:
40 can be fit into 189 4 times, resulting in a remainder of 29.
Record the quotient 4 as the next digit in the result. 
Result so far: 144.0
If we subtract 160 from 189, we get 29.
Append the next digit (4) from the dividend to 29 and continue with: 294 / 40

Going ahead to step 5:
When dividing 294 by 40, we get 7 with a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 1447.0
Subtract 280 from 294 to get 14.
Fetch the next digit (7) from the dividend, attach it to 14 and continue: 147 / 40

On to step 6:
147 divided by 40 is 3 with a remainder of 27.
The next digit of our result is 3. 
Result so far: 14473.0
Subtracting 120 from 147 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
40 goes into 270 6 times with a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 14473.6
Subtracting 240 from 270 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 14473.67
Subtract 280 from 300 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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 14473.675
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 14473.675
If we take 0 away from 0, 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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 14473.675
Subtract 0 from 0 to 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.

The final result is 14473.675 with a remainder of 0.0.