Let's divide 551439 by 40
We want to divide 551439 by 40.

Advancing to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (5) from the dividend, add it to 5, then carry on: 55 / 40

Step 2:
55 divided by 40 is 1 with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 55 and we're left with 15.
Bring next digit (1) of the dividend behind the 15 and repeat the process: 151 / 40

Step 3:
The number 40 fits into 151 3 times, leaving a remainder of 31.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Deduct 120 from 151 and we're left with 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 40

Moving on to step 4:
314 divided by 40 is 7 with a remainder of 34.
Write down 7 as next digit of the result. 
Result so far: 137.0
Subtract 280 from 314 to get 34.
Fetch the next digit (3) from the dividend, attach it to 34 and continue: 343 / 40

Let's proceed to step 5:
The number 40 fits into 343 8 times, leaving a remainder of 23.
The next digit of our result is 8. 
Result so far: 1378.0
Subtracting 320 from 343 leaves us with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 40

Let's proceed to step 6:
When dividing 239 by 40, we get 5 with a remainder of 39.
Write down 5 as next digit of the result. 
Result so far: 13785.0
If we subtract 200 from 239, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 7:
When dividing 390 by 40, we get 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 13785.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The next digit of our result is 7. 
Result so far: 13785.97
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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13785.975
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13785.975
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: 13785.975
Subtracting 0 from 0 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.

After the division, we end up with 13785.975 and a remainder of 0.0.