We're dividing 246117 by 40 
We want to figure out the number of times 246117 can be divided by 40.

Let's proceed to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (4) from the dividend, attach it to 2 and continue: 24 / 40

Advancing to step 2:
When dividing 24 by 40, we get 0 with a remainder of 24.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 24 after subtracting 0 from 24.
Take the next digit (6) from the dividend and append it to 24, then repeat: 246 / 40

Step 3:
If we divide 246 by 40, we get 6 and a remainder of 6.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we take 240 away from 246, we end up with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 40

Moving on to step 4:
If we divide 61 by 40, we get 1 and a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
Subtracting 40 from 61 leaves us with 21.
Grab the next digit (1) from the dividend, add it to 21, then carry on: 211 / 40

On to step 5:
211 divided by 40 is 5 with a remainder of 11.
Put 5 as the next digit of the answer. 
Result so far: 615.0
The remainder is 11 after subtracting 200 from 211.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 40

Let's proceed to step 6:
117 divided by 40 is 2 with a remainder of 37.
The next digit of our result is 2. 
Result so far: 6152.0
The remainder is 37 after subtracting 80 from 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 7:
If we divide 370 by 40, we get 9 and a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 6152.9
If we subtract 360 from 370, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 6152.92
Subtracting 80 from 100 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.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 6152.925
Deduct 200 from 200 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6152.925
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6152.925
If we subtract 0 from 0, 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.

In conclusion, the division gives 6152.925 with a balance of 0.0.