We look at the division of 555123 by 40 
We want to divide 555123 by 40.

Let's proceed to step 1:
40 goes into 5 0 times with 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.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

Moving on to step 2:
If we divide 55 by 40, we get 1 and a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 15 after subtracting 40 from 55.
Bring next digit (5) of the dividend behind the 15 and repeat the process: 155 / 40

Step 3:
40 goes into 155 3 times with a remainder of 35.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 120 from 155 and we're left with 35.
Take the next digit (1) from the dividend and append it to 35, then repeat: 351 / 40

Advancing to step 4:
When dividing 351 by 40, we get 8 with a remainder of 31.
Record the quotient 8 as the next digit in the result. 
Result so far: 138.0
Deduct 320 from 351 and we're left with 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 40

Let's proceed to step 5:
312 divided by 40 is 7 with a remainder of 32.
The next digit of our result is 7. 
Result so far: 1387.0
Subtracting 280 from 312 leaves us with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 40

Step 6:
40 goes into 323 8 times with a remainder of 3.
The number 8 becomes the next digit in our result. 
Result so far: 13878.0
Subtract 320 from 323 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
When dividing 30 by 40, we get 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 13878.0
Subtract 0 from 30 to 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.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 13878.07
Subtract 280 from 300 to get 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 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 13878.075
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13878.075
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13878.075
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 quotient of the division is 13878.075, and the remainder is 0.0.