559017 ÷ 40 
Our goal is to divide 559017 by 40.

Let's proceed to step 1:
5 divided by 40 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Append the next digit (5) from the dividend to 5 and continue with: 55 / 40

Advancing to step 2:
40 goes into 55 1 times with a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 15 after subtracting 40 from 55.
Bring next digit (9) of the dividend behind the 15 and repeat the process: 159 / 40

On to step 3:
40 can be fit into 159 3 times, resulting in a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Deduct 120 from 159 and we're left with 39.
Fetch the next digit (0) from the dividend, attach it to 39 and continue: 390 / 40

Going ahead to step 4:
If we divide 390 by 40, we get 9 and a remainder of 30.
The next digit of our result is 9. 
Result so far: 139.0
Deduct 360 from 390 and we're left with 30.
Fetch the next digit (1) from the dividend, attach it to 30 and continue: 301 / 40

Moving on to step 5:
If we divide 301 by 40, we get 7 and a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 1397.0
Subtracting 280 from 301 leaves us with 21.
Append the next digit (7) from the dividend to 21 and continue with: 217 / 40

Moving on to step 6:
When dividing 217 by 40, we get 5 with a remainder of 17.
Record the quotient 5 as the next digit in the result. 
Result so far: 13975.0
If we take 200 away from 217, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
40 goes into 170 4 times with a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 13975.4
The remainder is 10 after subtracting 160 from 170.
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:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 13975.42
If we subtract 80 from 100, we 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.

Step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 13975.425
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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13975.425
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.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 13975.425
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.

The quotient of the division is 13975.425, and the remainder is 0.0.