514390 divided by 40 
We want to divide 514390 by 40.

Going ahead to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Advancing to step 2:
If we divide 51 by 40, we get 1 and a remainder of 11.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 51 and we're left with 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 40

Going ahead to step 3:
40 goes into 114 2 times with a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtract 80 from 114 to get 34.
Grab the next digit (3) from the dividend, add it to 34, then carry on: 343 / 40

On to step 4:
If we divide 343 by 40, we get 8 and a remainder of 23.
The next digit of our result is 8. 
Result so far: 128.0
If we take 320 away from 343, we end up with 23.
Bring next digit (9) of the dividend behind the 23 and repeat the process: 239 / 40

Moving on to step 5:
40 goes into 239 5 times with a remainder of 39.
Use 5 as the next digit of our solution. 
Result so far: 1285.0
Subtract 200 from 239 to get 39.
Append the next digit (0) from the dividend to 39 and continue with: 390 / 40

Let's proceed to step 6:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 12859.0
If we subtract 360 from 390, we 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.

On to step 7:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 12859.7
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.

Let's proceed to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 12859.75
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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12859.75
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12859.75
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.

After the division, we end up with 12859.75 and a remainder of 0.0.