We look at the division of 615546 by 40 
We're looking to find how many times 40 goes into 615546.

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
The remainder is 6 after subtracting 0 from 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 40

On to step 2:
40 goes into 61 1 times with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 61, we end up with 21.
Grab the next digit (5) from the dividend, add it to 21, then carry on: 215 / 40

Advancing to step 3:
40 goes into 215 5 times with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
If we take 200 away from 215, we end up with 15.
Grab the next digit (5) from the dividend, add it to 15, then carry on: 155 / 40

On to step 4:
155 divided by 40 is 3 with a remainder of 35.
The number 3 becomes the next digit in our result. 
Result so far: 153.0
The remainder is 35 after subtracting 120 from 155.
Take the next digit (4) from the dividend and append it to 35, then repeat: 354 / 40

Advancing to step 5:
354 divided by 40 is 8 with a remainder of 34.
Use 8 as the next digit of our solution. 
Result so far: 1538.0
Subtract 320 from 354 to get 34.
Fetch the next digit (6) from the dividend, attach it to 34 and continue: 346 / 40

On to step 6:
40 goes into 346 8 times with a remainder of 26.
The next digit of our result is 8. 
Result so far: 15388.0
Deduct 320 from 346 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
The number 40 fits into 260 6 times, leaving a remainder of 20.
Write down 6 as next digit of the result. 
Result so far: 15388.6
The remainder is 20 after subtracting 240 from 260.
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 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 15388.65
If we subtract 200 from 200, 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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 15388.65
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 15388.65
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.

Our division results in 15388.65 with a remaining 0.0.