We're dividing 561413 by 40 
We're looking to find how many times 40 goes into 561413.

Going ahead to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (6) from the dividend, attach it to 5 and continue: 56 / 40

Let's proceed to step 2:
The number 40 fits into 56 1 times, leaving a remainder of 16.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 16 after subtracting 40 from 56.
Take the next digit (1) from the dividend and append it to 16, then repeat: 161 / 40

Moving on to step 3:
If we divide 161 by 40, we get 4 and a remainder of 1.
The next digit of our result is 4. 
Result so far: 14.0
Subtract 160 from 161 to get 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 40

Advancing to step 4:
40 goes into 14 0 times with a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 140.0
Subtracting 0 from 14 leaves us with 14.
Fetch the next digit (1) from the dividend, attach it to 14 and continue: 141 / 40

Going ahead to step 5:
40 goes into 141 3 times with a remainder of 21.
The number 3 becomes the next digit in our result. 
Result so far: 1403.0
Subtracting 120 from 141 leaves us with 21.
Grab the next digit (3) from the dividend, add it to 21, then carry on: 213 / 40

Let's proceed to step 6:
40 can be fit into 213 5 times, resulting in a remainder of 13.
The number 5 becomes the next digit in our result. 
Result so far: 14035.0
If we subtract 200 from 213, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 7:
40 can be fit into 130 3 times, resulting in a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 14035.3
Deduct 120 from 130 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 14035.32
The remainder is 20 after subtracting 80 from 100.
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:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 14035.325
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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 14035.325
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 14035.325
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.

After the division, we end up with 14035.325 and a remainder of 0.0.