Let's divide 60814 by 40
We want to divide 60814 by 40.

Step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 40

Advancing to step 2:
40 can be fit into 60 1 times, resulting in a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 60, we end up with 20.
Take the next digit (8) from the dividend and append it to 20, then repeat: 208 / 40

Going ahead to step 3:
If we divide 208 by 40, we get 5 and a remainder of 8.
The next digit of our result is 5. 
Result so far: 15.0
If we take 200 away from 208, we end up with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

Going ahead to step 4:
If we divide 81 by 40, we get 2 and a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 152.0
The remainder is 1 after subtracting 80 from 81.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 40

On to step 5:
When dividing 14 by 40, we get 0 with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 1520.0
Deduct 0 from 14 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 6:
40 goes into 140 3 times with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 1520.3
Subtracting 120 from 140 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.

Going ahead to step 7:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1520.35
Subtract 200 from 200 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.

Step 8:
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: 1520.35
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1520.35
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 result is 1520.35 with a remainder of 0.0.