We look at the division of 619440 by 40 
We want to figure out the number of times 619440 can be divided by 40.

Let's proceed to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 40

Let's proceed to step 2:
61 divided by 40 is 1 with a remainder of 21.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 61 to get 21.
Grab the next digit (9) from the dividend, add it to 21, then carry on: 219 / 40

Let's proceed to step 3:
40 goes into 219 5 times with a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 15.0
Subtract 200 from 219 to get 19.
Append the next digit (4) from the dividend to 19 and continue with: 194 / 40

Let's proceed to step 4:
The number 40 fits into 194 4 times, leaving a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 154.0
The remainder is 34 after subtracting 160 from 194.
Grab the next digit (4) from the dividend, add it to 34, then carry on: 344 / 40

Advancing to step 5:
40 goes into 344 8 times with a remainder of 24.
The next digit of our result is 8. 
Result so far: 1548.0
Subtract 320 from 344 to get 24.
Fetch the next digit (0) from the dividend, attach it to 24 and continue: 240 / 40

Moving on to step 6:
When dividing 240 by 40, we get 6 with a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 15486.0
Subtract 240 from 240 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.

Advancing to step 7:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 15486.0
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.

Going ahead to step 8:
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: 15486.0
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.

In conclusion, the division gives 15486.0 with a balance of 0.0.