221647 ÷ 40 
We want to divide 221647 by 40.

On to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 40

Step 2:
If we divide 22 by 40, we get 0 and a remainder of 22.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 22 to get 22.
Bring next digit (1) of the dividend behind the 22 and repeat the process: 221 / 40

Going ahead to step 3:
40 goes into 221 5 times with a remainder of 21.
The next digit of our result is 5. 
Result so far: 5.0
The remainder is 21 after subtracting 200 from 221.
Append the next digit (6) from the dividend to 21 and continue with: 216 / 40

Step 4:
216 divided by 40 is 5 with a remainder of 16.
Write down 5 as next digit of the result. 
Result so far: 55.0
Subtract 200 from 216 to get 16.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 40

Moving on to step 5:
40 can be fit into 164 4 times, resulting in a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 554.0
If we subtract 160 from 164, we get 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 40

On to step 6:
The number 40 fits into 47 1 times, leaving a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 5541.0
If we take 40 away from 47, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
70 divided by 40 is 1 with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 5541.1
Subtract 40 from 70 to get 30.
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:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 5541.17
Subtract 280 from 300 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.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5541.175
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:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5541.175
If we subtract 0 from 0, 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.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5541.175
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 result is 5541.175 with a remainder of 0.0.