We look at the division of 609545 by 40 
We're looking to find how many times 40 goes into 609545.

Going ahead to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 40

Going ahead to step 2:
If we divide 60 by 40, we get 1 and a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 60 leaves us with 20.
Grab the next digit (9) from the dividend, add it to 20, then carry on: 209 / 40

Let's proceed to step 3:
40 goes into 209 5 times with a remainder of 9.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we subtract 200 from 209, we get 9.
Bring next digit (5) of the dividend behind the 9 and repeat the process: 95 / 40

Advancing to step 4:
40 goes into 95 2 times with a remainder of 15.
Use 2 as the next digit of our solution. 
Result so far: 152.0
Subtracting 80 from 95 leaves us with 15.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 40

Step 5:
40 goes into 154 3 times with a remainder of 34.
The number 3 becomes the next digit in our result. 
Result so far: 1523.0
If we subtract 120 from 154, we get 34.
Append the next digit (5) from the dividend to 34 and continue with: 345 / 40

Going ahead to step 6:
345 divided by 40 is 8 with a remainder of 25.
Record the quotient 8 as the next digit in the result. 
Result so far: 15238.0
The remainder is 25 after subtracting 320 from 345.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
250 divided by 40 is 6 with a remainder of 10.
Put 6 as the next digit of the answer. 
Result so far: 15238.6
If we subtract 240 from 250, 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.

Step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 15238.62
Deduct 80 from 100 and we're left with 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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 15238.625
Deduct 200 from 200 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15238.625
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15238.625
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.

After the division, we end up with 15238.625 and a remainder of 0.0.