677685 ÷ 40 
Let's see how many times 40 fits into 677685.

Step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Advancing to step 2:
40 can be fit into 67 1 times, resulting in a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 67, we get 27.
Include the next digit (7) from the dividend after 27, then repeat: 277 / 40

Advancing to step 3:
40 goes into 277 6 times with a remainder of 37.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
The remainder is 37 after subtracting 240 from 277.
Append the next digit (6) from the dividend to 37 and continue with: 376 / 40

Let's proceed to step 4:
40 goes into 376 9 times with a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 169.0
Subtracting 360 from 376 leaves us with 16.
Fetch the next digit (8) from the dividend, attach it to 16 and continue: 168 / 40

Moving on to step 5:
40 goes into 168 4 times with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 1694.0
Subtracting 160 from 168 leaves us with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 40

Moving on to step 6:
When dividing 85 by 40, we get 2 with a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 16942.0
If we take 80 away from 85, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
50 divided by 40 is 1 with a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 16942.1
Subtract 40 from 50 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 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 16942.12
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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 16942.125
Subtracting 200 from 200 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.

On to step 10:
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: 16942.125
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16942.125
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 final outcome is 16942.125, with a leftover of 0.0.