We're dividing 551970 by 40 
Our goal is to divide 551970 by 40.

Moving on to step 1:
40 goes into 5 0 times with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (5) from the dividend after 5, then repeat: 55 / 40

Moving on to step 2:
40 can be fit into 55 1 times, resulting in a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 55 to get 15.
Take the next digit (1) from the dividend and append it to 15, then repeat: 151 / 40

Moving on to step 3:
40 can be fit into 151 3 times, resulting in a remainder of 31.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Deduct 120 from 151 and we're left with 31.
Take the next digit (9) from the dividend and append it to 31, then repeat: 319 / 40

Moving on to step 4:
319 divided by 40 is 7 with a remainder of 39.
Put 7 as the next digit of the answer. 
Result so far: 137.0
If we take 280 away from 319, we end up with 39.
Take the next digit (7) from the dividend and append it to 39, then repeat: 397 / 40

Moving on to step 5:
40 can be fit into 397 9 times, resulting in a remainder of 37.
Put 9 as the next digit of the answer. 
Result so far: 1379.0
The remainder is 37 after subtracting 360 from 397.
Grab the next digit (0) from the dividend, add it to 37, then carry on: 370 / 40

On to step 6:
40 can be fit into 370 9 times, resulting in a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 13799.0
If we take 360 away from 370, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 13799.2
Subtract 80 from 100 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.

Going ahead to step 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 13799.25
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.

Going ahead 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: 13799.25
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.

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: 13799.25
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.

After the division, we end up with 13799.25 and a remainder of 0.0.