675347 divided by 40 
We're looking to find how many times 40 goes into 675347.

Moving on to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Going ahead to step 2:
If we divide 67 by 40, we get 1 and a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 67 and we're left with 27.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 40

Going ahead to step 3:
40 can be fit into 275 6 times, resulting in a remainder of 35.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
The remainder is 35 after subtracting 240 from 275.
Include the next digit (3) from the dividend after 35, then repeat: 353 / 40

Moving on to step 4:
40 goes into 353 8 times with a remainder of 33.
Record the quotient 8 as the next digit in the result. 
Result so far: 168.0
The remainder is 33 after subtracting 320 from 353.
Include the next digit (4) from the dividend after 33, then repeat: 334 / 40

Advancing to step 5:
When dividing 334 by 40, we get 8 with a remainder of 14.
Use 8 as the next digit of our solution. 
Result so far: 1688.0
If we subtract 320 from 334, we get 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 40

Moving on to step 6:
40 goes into 147 3 times with a remainder of 27.
The next digit of our result is 3. 
Result so far: 16883.0
The remainder is 27 after subtracting 120 from 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 7:
270 divided by 40 is 6 with a remainder of 30.
The next digit of our result is 6. 
Result so far: 16883.6
Subtract 240 from 270 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.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 16883.67
If we subtract 280 from 300, we get 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:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 16883.675
Subtracting 200 from 200 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.

On to step 10:
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: 16883.675
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16883.675
If we take 0 away from 0, we end up 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 final result is 16883.675 with a remainder of 0.0.