We divide 28548647 by 40
We want to figure out the number of times 28548647 can be divided by 40.

On to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 40

Step 2:
40 can be fit into 28 0 times, resulting in a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Bring next digit (5) of the dividend behind the 28 and repeat the process: 285 / 40

Let's proceed to step 3:
285 divided by 40 is 7 with a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 280 from 285 and we're left with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Advancing to step 4:
When dividing 54 by 40, we get 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 71.0
Subtract 40 from 54 to get 14.
Grab the next digit (8) from the dividend, add it to 14, then carry on: 148 / 40

Moving on to step 5:
When dividing 148 by 40, we get 3 with a remainder of 28.
Put 3 as the next digit of the answer. 
Result so far: 713.0
If we subtract 120 from 148, we get 28.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 40

Let's proceed to step 6:
40 goes into 286 7 times with a remainder of 6.
Put 7 as the next digit of the answer. 
Result so far: 7137.0
Deduct 280 from 286 and we're left with 6.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 40

Moving on to step 7:
The number 40 fits into 64 1 times, leaving a remainder of 24.
The next digit of our result is 1. 
Result so far: 71371.0
The remainder is 24 after subtracting 40 from 64.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 40

Let's proceed to step 8:
When dividing 247 by 40, we get 6 with a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 713716.0
If we subtract 240 from 247, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
40 goes into 70 1 times with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 713716.1
Deduct 40 from 70 and we're left 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.

Step 10:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 713716.17
Subtracting 280 from 300 leaves us 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 11:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 713716.175
The remainder is 0 after subtracting 200 from 200.
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 12:
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: 713716.175
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.

Let's proceed to step 13:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 713716.175
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 quotient of the division is 713716.175, and the remainder is 0.0.