678605 ÷ 40 
Our goal is to divide 678605 by 40.

Moving on to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Let's proceed to step 2:
The number 40 fits into 67 1 times, leaving a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 67 leaves us with 27.
Take the next digit (8) from the dividend and append it to 27, then repeat: 278 / 40

Moving on to step 3:
40 can be fit into 278 6 times, resulting in a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 16.0
If we subtract 240 from 278, we get 38.
Grab the next digit (6) from the dividend, add it to 38, then carry on: 386 / 40

Advancing to step 4:
When dividing 386 by 40, we get 9 with a remainder of 26.
The next digit of our result is 9. 
Result so far: 169.0
If we take 360 away from 386, we end up with 26.
Fetch the next digit (0) from the dividend, attach it to 26 and continue: 260 / 40

Step 5:
40 can be fit into 260 6 times, resulting in a remainder of 20.
The next digit of our result is 6. 
Result so far: 1696.0
If we take 240 away from 260, we end up with 20.
Include the next digit (5) from the dividend after 20, then repeat: 205 / 40

On to step 6:
If we divide 205 by 40, we get 5 and a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 16965.0
If we subtract 200 from 205, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 7:
When dividing 50 by 40, we get 1 with a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 16965.1
Subtract 40 from 50 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 16965.12
Deduct 80 from 100 and we're left 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 16965.125
The remainder is 0 after subtracting 200 from 200.
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:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16965.125
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16965.125
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.

Our division results in 16965.125 with a remaining 0.0.