We look at the division of 232470 by 40 
We want to figure out the number of times 232470 can be divided by 40.

On to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 40

Moving on to step 2:
40 goes into 23 0 times with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 40

Advancing to step 3:
When dividing 232 by 40, we get 5 with a remainder of 32.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Deduct 200 from 232 and we're left with 32.
Take the next digit (4) from the dividend and append it to 32, then repeat: 324 / 40

Step 4:
When dividing 324 by 40, we get 8 with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 58.0
Deduct 320 from 324 and we're left with 4.
Grab the next digit (7) from the dividend, add it to 4, then carry on: 47 / 40

Advancing to step 5:
If we divide 47 by 40, we get 1 and a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 581.0
If we take 40 away from 47, we end up with 7.
Fetch the next digit (0) from the dividend, attach it to 7 and continue: 70 / 40

On to step 6:
40 goes into 70 1 times with a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 5811.0
Subtracting 40 from 70 leaves us 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.

Advancing to step 7:
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: 5811.7
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5811.75
Subtracting 200 from 200 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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5811.75
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.

Let's proceed to step 10:
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: 5811.75
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.

The final outcome is 5811.75, with a leftover of 0.0.