Let's divide 517024 by 40
We want to divide 517024 by 40.

Let's proceed to step 1:
40 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 40

On to step 2:
When dividing 51 by 40, we get 1 with a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 51 and we're left with 11.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 40

Moving on to step 3:
The number 40 fits into 117 2 times, leaving a remainder of 37.
Write down 2 as next digit of the result. 
Result so far: 12.0
Deduct 80 from 117 and we're left with 37.
Grab the next digit (0) from the dividend, add it to 37, then carry on: 370 / 40

Moving on to step 4:
When dividing 370 by 40, we get 9 with a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 129.0
Subtracting 360 from 370 leaves us with 10.
Take the next digit (2) from the dividend and append it to 10, then repeat: 102 / 40

On to step 5:
When dividing 102 by 40, we get 2 with a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 1292.0
The remainder is 22 after subtracting 80 from 102.
Append the next digit (4) from the dividend to 22 and continue with: 224 / 40

Step 6:
40 can be fit into 224 5 times, resulting in a remainder of 24.
The number 5 becomes the next digit in our result. 
Result so far: 12925.0
If we subtract 200 from 224, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
240 divided by 40 is 6 with a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 12925.6
The remainder is 0 after subtracting 240 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12925.6
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12925.6
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 outcome is 12925.6, with a leftover of 0.0.