Let's divide 50617 by 40
We're looking to find how many times 40 goes into 50617.

Advancing to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (0) from the dividend after 5, then repeat: 50 / 40

Let's proceed to step 2:
When dividing 50 by 40, we get 1 with a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 10 after subtracting 40 from 50.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 40

Advancing to step 3:
When dividing 106 by 40, we get 2 with a remainder of 26.
The next digit of our result is 2. 
Result so far: 12.0
If we take 80 away from 106, we end up with 26.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 40

Moving on to step 4:
261 divided by 40 is 6 with a remainder of 21.
Record the quotient 6 as the next digit in the result. 
Result so far: 126.0
Subtracting 240 from 261 leaves us with 21.
Take the next digit (7) from the dividend and append it to 21, then repeat: 217 / 40

Step 5:
If we divide 217 by 40, we get 5 and a remainder of 17.
Put 5 as the next digit of the answer. 
Result so far: 1265.0
The remainder is 17 after subtracting 200 from 217.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 6:
40 goes into 170 4 times with a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 1265.4
Subtract 160 from 170 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 1265.42
Deduct 80 from 100 and we're left 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.

Going ahead to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1265.425
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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 1265.425
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1265.425
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.

The final outcome is 1265.425, with a leftover of 0.0.