654779 ÷ 40 
We're looking to find how many times 40 goes into 654779.

Advancing to step 1:
The number 40 fits into 6 0 times, leaving 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 (5) from the dividend after 6, then repeat: 65 / 40

Step 2:
65 divided by 40 is 1 with a remainder of 25.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 25 after subtracting 40 from 65.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 40

Let's proceed to step 3:
254 divided by 40 is 6 with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Subtract 240 from 254 to get 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 40

Advancing to step 4:
If we divide 147 by 40, we get 3 and a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 163.0
If we subtract 120 from 147, we get 27.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 40

On to step 5:
277 divided by 40 is 6 with a remainder of 37.
Use 6 as the next digit of our solution. 
Result so far: 1636.0
If we take 240 away from 277, we end up with 37.
Fetch the next digit (9) from the dividend, attach it to 37 and continue: 379 / 40

Going ahead to step 6:
If we divide 379 by 40, we get 9 and a remainder of 19.
The number 9 becomes the next digit in our result. 
Result so far: 16369.0
If we take 360 away from 379, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
190 divided by 40 is 4 with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 16369.4
Subtract 160 from 190 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 16369.47
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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 16369.475
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16369.475
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16369.475
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 16369.475 with a remainder of 0.0.