We're dividing 681214 by 40 
We want to figure out the number of times 681214 can be divided by 40.

On to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (8) of the dividend behind the 6 and repeat the process: 68 / 40

Going ahead to step 2:
40 goes into 68 1 times with a remainder of 28.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 68 to get 28.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 40

On to step 3:
40 can be fit into 281 7 times, resulting in a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
The remainder is 1 after subtracting 280 from 281.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 40

Moving on to step 4:
40 goes into 12 0 times with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 170.0
Deduct 0 from 12 and we're left with 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 40

On to step 5:
121 divided by 40 is 3 with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 1703.0
If we subtract 120 from 121, we get 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 40

Advancing to step 6:
40 can be fit into 14 0 times, resulting in a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 17030.0
Subtract 0 from 14 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
The number 40 fits into 140 3 times, leaving a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 17030.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 17030.35
If we take 200 away from 200, 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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17030.35
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17030.35
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.

The final result is 17030.35 with a remainder of 0.0.