We divide 675912 by 40
We want to figure out the number of times 675912 can be divided by 40.

On to step 1:
40 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

On to step 2:
40 can be fit into 67 1 times, resulting in a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 67 to get 27.
Grab the next digit (5) from the dividend, add it to 27, then carry on: 275 / 40

Going ahead to step 3:
If we divide 275 by 40, we get 6 and a remainder of 35.
Put 6 as the next digit of the answer. 
Result so far: 16.0
If we take 240 away from 275, we end up with 35.
Fetch the next digit (9) from the dividend, attach it to 35 and continue: 359 / 40

Advancing to step 4:
If we divide 359 by 40, we get 8 and a remainder of 39.
The next digit of our result is 8. 
Result so far: 168.0
Subtracting 320 from 359 leaves us with 39.
Include the next digit (1) from the dividend after 39, then repeat: 391 / 40

Going ahead to step 5:
391 divided by 40 is 9 with a remainder of 31.
Put 9 as the next digit of the answer. 
Result so far: 1689.0
Subtract 360 from 391 to get 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 40

Step 6:
40 goes into 312 7 times with a remainder of 32.
Write down 7 as next digit of the result. 
Result so far: 16897.0
The remainder is 32 after subtracting 280 from 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 7:
40 can be fit into 320 8 times, resulting in a remainder of 0.
The next digit of our result is 8. 
Result so far: 16897.8
Subtracting 320 from 320 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.

Let's proceed to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16897.8
Subtract 0 from 0 to 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.

Let's proceed to step 9:
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: 16897.8
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.

The final result is 16897.8 with a remainder of 0.0.