We're dividing 551908 by 40 
Our goal is to divide 551908 by 40.

Advancing to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
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

On to step 2:
The number 40 fits into 55 1 times, leaving a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 55 and we're left with 15.
Grab the next digit (1) from the dividend, add it to 15, then carry on: 151 / 40

On to step 3:
When dividing 151 by 40, we get 3 with a remainder of 31.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we subtract 120 from 151, we get 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 40

Step 4:
319 divided by 40 is 7 with a remainder of 39.
Use 7 as the next digit of our solution. 
Result so far: 137.0
Deduct 280 from 319 and we're left with 39.
Grab the next digit (0) from the dividend, add it to 39, then carry on: 390 / 40

Going ahead to step 5:
390 divided by 40 is 9 with a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 1379.0
If we subtract 360 from 390, we get 30.
Take the next digit (8) from the dividend and append it to 30, then repeat: 308 / 40

Moving on to step 6:
40 can be fit into 308 7 times, resulting in a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 13797.0
If we take 280 away from 308, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 7:
When dividing 280 by 40, we get 7 with a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 13797.7
Subtracting 280 from 280 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.

Let's proceed to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13797.7
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.

Let's proceed to step 9:
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: 13797.7
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.

Our division results in 13797.7 with a remaining 0.0.