We divide 514984 by 40
Our goal is to divide 514984 by 40.

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
The remainder is 5 after subtracting 0 from 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Step 2:
If we divide 51 by 40, we get 1 and a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 51, we end up with 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 40

Going ahead to step 3:
40 can be fit into 114 2 times, resulting in a remainder of 34.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we take 80 away from 114, we end up with 34.
Append the next digit (9) from the dividend to 34 and continue with: 349 / 40

On to step 4:
The number 40 fits into 349 8 times, leaving a remainder of 29.
The next digit of our result is 8. 
Result so far: 128.0
If we subtract 320 from 349, we get 29.
Bring next digit (8) of the dividend behind the 29 and repeat the process: 298 / 40

Advancing to step 5:
When dividing 298 by 40, we get 7 with a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 1287.0
If we subtract 280 from 298, we get 18.
Append the next digit (4) from the dividend to 18 and continue with: 184 / 40

On to step 6:
If we divide 184 by 40, we get 4 and a remainder of 24.
The next digit of our result is 4. 
Result so far: 12874.0
If we take 160 away from 184, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 7:
40 can be fit into 240 6 times, resulting in a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 12874.6
If we subtract 240 from 240, 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 8:
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: 12874.6
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.

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: 12874.6
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.

Our division results in 12874.6 with a remaining 0.0.