We're dividing 670157 by 40 
We're looking to find how many times 40 goes into 670157.

Moving on to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Going ahead to step 2:
67 divided by 40 is 1 with a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 40

Moving on to step 3:
40 goes into 270 6 times with a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
If we take 240 away from 270, we end up with 30.
Fetch the next digit (1) from the dividend, attach it to 30 and continue: 301 / 40

Step 4:
When dividing 301 by 40, we get 7 with a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 167.0
Subtract 280 from 301 to get 21.
Append the next digit (5) from the dividend to 21 and continue with: 215 / 40

Moving on to step 5:
40 goes into 215 5 times with a remainder of 15.
The next digit of our result is 5. 
Result so far: 1675.0
Deduct 200 from 215 and we're left with 15.
Include the next digit (7) from the dividend after 15, then repeat: 157 / 40

Advancing to step 6:
The number 40 fits into 157 3 times, leaving a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 16753.0
Subtract 120 from 157 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
40 goes into 370 9 times with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 16753.9
Deduct 360 from 370 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 16753.92
Subtract 80 from 100 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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 16753.925
If we subtract 200 from 200, 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 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16753.925
Subtract 0 from 0 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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16753.925
Subtract 0 from 0 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.

Our division results in 16753.925 with a remaining 0.0.