We look at the division of 551003 by 40 
Our goal is to divide 551003 by 40.

Going ahead to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (5) of the dividend behind the 5 and repeat the process: 55 / 40

Advancing to step 2:
40 can be fit into 55 1 times, resulting in a remainder of 15.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 55 and we're left with 15.
Fetch the next digit (1) from the dividend, attach it to 15 and continue: 151 / 40

Advancing to step 3:
The number 40 fits into 151 3 times, leaving a remainder of 31.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 120 from 151 leaves us with 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 40

Going ahead to step 4:
310 divided by 40 is 7 with a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 137.0
Subtract 280 from 310 to get 30.
Append the next digit (0) from the dividend to 30 and continue with: 300 / 40

Going ahead to step 5:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 1377.0
If we take 280 away from 300, we end up with 20.
Append the next digit (3) from the dividend to 20 and continue with: 203 / 40

Going ahead to step 6:
The number 40 fits into 203 5 times, leaving a remainder of 3.
The number 5 becomes the next digit in our result. 
Result so far: 13775.0
Subtract 200 from 203 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
The number 40 fits into 30 0 times, leaving a remainder of 30.
The next digit of our result is 0. 
Result so far: 13775.0
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 13775.07
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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 13775.075
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.

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: 13775.075
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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13775.075
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.

The final outcome is 13775.075, with a leftover of 0.0.