We divide 55417022 by 40
We want to divide 55417022 by 40.

Step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 40

Let's proceed to step 2:
40 can be fit into 55 1 times, resulting in a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 55, we end up with 15.
Include the next digit (4) from the dividend after 15, then repeat: 154 / 40

Moving on to step 3:
40 can be fit into 154 3 times, resulting in a remainder of 34.
The next digit of our result is 3. 
Result so far: 13.0
Deduct 120 from 154 and we're left with 34.
Fetch the next digit (1) from the dividend, attach it to 34 and continue: 341 / 40

Advancing to step 4:
When dividing 341 by 40, we get 8 with a remainder of 21.
Write down 8 as next digit of the result. 
Result so far: 138.0
Subtract 320 from 341 to get 21.
Take the next digit (7) from the dividend and append it to 21, then repeat: 217 / 40

On to step 5:
The number 40 fits into 217 5 times, leaving a remainder of 17.
The number 5 becomes the next digit in our result. 
Result so far: 1385.0
Subtract 200 from 217 to get 17.
Fetch the next digit (0) from the dividend, attach it to 17 and continue: 170 / 40

Advancing to step 6:
If we divide 170 by 40, we get 4 and a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 13854.0
Subtract 160 from 170 to get 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 40

Step 7:
When dividing 102 by 40, we get 2 with a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 138542.0
If we subtract 80 from 102, we get 22.
Fetch the next digit (2) from the dividend, attach it to 22 and continue: 222 / 40

Moving on to step 8:
The number 40 fits into 222 5 times, leaving a remainder of 22.
The next digit of our result is 5. 
Result so far: 1385425.0
The remainder is 22 after subtracting 200 from 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 9:
If we divide 220 by 40, we get 5 and a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 1385425.5
The remainder is 20 after subtracting 200 from 220.
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 10:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1385425.55
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.

Our division results in 1385425.55 with a remaining 0.0.