We look at the division of 561011 by 40 
We want to divide 561011 by 40.

Step 1:
5 divided by 40 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (6) from the dividend and append it to 5, then repeat: 56 / 40

Moving on to step 2:
The number 40 fits into 56 1 times, leaving a remainder of 16.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 56, we get 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 40

Going ahead to step 3:
If we divide 161 by 40, we get 4 and a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 160 from 161 and we're left with 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 40

Going ahead to step 4:
When dividing 10 by 40, we get 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 140.0
The remainder is 10 after subtracting 0 from 10.
Append the next digit (1) from the dividend to 10 and continue with: 101 / 40

Let's proceed to step 5:
101 divided by 40 is 2 with a remainder of 21.
The number 2 becomes the next digit in our result. 
Result so far: 1402.0
Subtracting 80 from 101 leaves us with 21.
Include the next digit (1) from the dividend after 21, then repeat: 211 / 40

Let's proceed to step 6:
When dividing 211 by 40, we get 5 with a remainder of 11.
The number 5 becomes the next digit in our result. 
Result so far: 14025.0
Subtracting 200 from 211 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
When dividing 110 by 40, we get 2 with a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 14025.2
If we take 80 away from 110, we end up 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.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 14025.27
Subtracting 280 from 300 leaves us 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.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 14025.275
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.

Going ahead to step 10:
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: 14025.275
Deduct 0 from 0 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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 14025.275
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 14025.275 with a remainder of 0.0.