We look at the division of 677088 by 40 
We want to divide 677088 by 40.

Advancing to step 1:
When dividing 6 by 40, we get 0 with 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.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Step 2:
67 divided by 40 is 1 with a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 67, we end up with 27.
Take the next digit (7) from the dividend and append it to 27, then repeat: 277 / 40

Moving on to step 3:
If we divide 277 by 40, we get 6 and a remainder of 37.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
Subtracting 240 from 277 leaves us with 37.
Include the next digit (0) from the dividend after 37, then repeat: 370 / 40

On to step 4:
40 goes into 370 9 times with a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 169.0
Subtracting 360 from 370 leaves us with 10.
Grab the next digit (8) from the dividend, add it to 10, then carry on: 108 / 40

Advancing to step 5:
If we divide 108 by 40, we get 2 and a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 1692.0
The remainder is 28 after subtracting 80 from 108.
Append the next digit (8) from the dividend to 28 and continue with: 288 / 40

Moving on to step 6:
If we divide 288 by 40, we get 7 and a remainder of 8.
The number 7 becomes the next digit in our result. 
Result so far: 16927.0
Deduct 280 from 288 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
If we divide 80 by 40, we get 2 and a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 16927.2
The remainder is 0 after subtracting 80 from 80.
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 8:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16927.2
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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16927.2
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.

After the division, we end up with 16927.2 and a remainder of 0.0.