22173695 ÷ 40 
Our goal is to divide 22173695 by 40.

Step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 40

Going ahead to step 2:
The number 40 fits into 22 0 times, leaving a remainder of 22.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 22 leaves us with 22.
Grab the next digit (1) from the dividend, add it to 22, then carry on: 221 / 40

Advancing to step 3:
40 can be fit into 221 5 times, resulting in a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 5.0
The remainder is 21 after subtracting 200 from 221.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 40

Moving on to step 4:
217 divided by 40 is 5 with a remainder of 17.
The next digit of our result is 5. 
Result so far: 55.0
Subtract 200 from 217 to get 17.
Append the next digit (3) from the dividend to 17 and continue with: 173 / 40

Let's proceed to step 5:
The number 40 fits into 173 4 times, leaving a remainder of 13.
Write down 4 as next digit of the result. 
Result so far: 554.0
If we subtract 160 from 173, we get 13.
Grab the next digit (6) from the dividend, add it to 13, then carry on: 136 / 40

Moving on to step 6:
40 can be fit into 136 3 times, resulting in a remainder of 16.
Record the quotient 3 as the next digit in the result. 
Result so far: 5543.0
If we take 120 away from 136, we end up with 16.
Append the next digit (9) from the dividend to 16 and continue with: 169 / 40

Let's proceed to step 7:
When dividing 169 by 40, we get 4 with a remainder of 9.
Put 4 as the next digit of the answer. 
Result so far: 55434.0
Subtracting 160 from 169 leaves us with 9.
Grab the next digit (5) from the dividend, add it to 9, then carry on: 95 / 40

Let's proceed to step 8:
The number 40 fits into 95 2 times, leaving a remainder of 15.
Record the quotient 2 as the next digit in the result. 
Result so far: 554342.0
The remainder is 15 after subtracting 80 from 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 9:
40 can be fit into 150 3 times, resulting in a remainder of 30.
Put 3 as the next digit of the answer. 
Result so far: 554342.3
If we take 120 away from 150, 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.

Moving on to step 10:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 554342.37
If we take 280 away from 300, we end up 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.

Step 11:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 554342.375
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.

On to step 12:
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: 554342.375
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.

Step 13:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 554342.375
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.

The quotient of the division is 554342.375, and the remainder is 0.0.