We look at the division of 619549 by 40 
We want to figure out the number of times 619549 can be divided by 40.

Advancing to step 1:
6 divided by 40 is 0 with 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.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

Advancing to step 2:
When dividing 61 by 40, we get 1 with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 61, we end up with 21.
Take the next digit (9) from the dividend and append it to 21, then repeat: 219 / 40

Let's proceed to step 3:
219 divided by 40 is 5 with a remainder of 19.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 200 from 219 leaves us with 19.
Include the next digit (5) from the dividend after 19, then repeat: 195 / 40

Going ahead to step 4:
If we divide 195 by 40, we get 4 and a remainder of 35.
The next digit of our result is 4. 
Result so far: 154.0
Subtracting 160 from 195 leaves us with 35.
Take the next digit (4) from the dividend and append it to 35, then repeat: 354 / 40

On to step 5:
40 goes into 354 8 times with a remainder of 34.
The next digit of our result is 8. 
Result so far: 1548.0
Subtract 320 from 354 to get 34.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 40

Advancing to step 6:
The number 40 fits into 349 8 times, leaving a remainder of 29.
The next digit of our result is 8. 
Result so far: 15488.0
Subtracting 320 from 349 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 7:
When dividing 290 by 40, we get 7 with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 15488.7
Subtract 280 from 290 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.

Going ahead to step 8:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 15488.72
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.

Advancing to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 15488.725
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 15488.725
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 15488.725
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.

The quotient of the division is 15488.725, and the remainder is 0.0.