We divide 654071 by 40
Let's see how many times 40 fits into 654071.

Advancing to step 1:
40 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Grab the next digit (5) from the dividend, add it to 6, then carry on: 65 / 40

Going ahead to step 2:
65 divided by 40 is 1 with a remainder of 25.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 65 to get 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 40

Going ahead to step 3:
254 divided by 40 is 6 with a remainder of 14.
The next digit of our result is 6. 
Result so far: 16.0
Deduct 240 from 254 and we're left with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 40

Step 4:
If we divide 140 by 40, we get 3 and a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 163.0
The remainder is 20 after subtracting 120 from 140.
Grab the next digit (7) from the dividend, add it to 20, then carry on: 207 / 40

Let's proceed to step 5:
40 can be fit into 207 5 times, resulting in a remainder of 7.
The number 5 becomes the next digit in our result. 
Result so far: 1635.0
The remainder is 7 after subtracting 200 from 207.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 40

On to step 6:
When dividing 71 by 40, we get 1 with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 16351.0
Subtract 40 from 71 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 16351.7
Subtracting 280 from 310 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.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 16351.77
If we subtract 280 from 300, we 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.

The final outcome is 16351.77, with a leftover of 0.02.