552700 ÷ 40 
Our goal is to divide 552700 by 40.

On to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 40

Advancing to step 2:
If we divide 55 by 40, we get 1 and a remainder of 15.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 15 after subtracting 40 from 55.
Take the next digit (2) from the dividend and append it to 15, then repeat: 152 / 40

Moving on to step 3:
The number 40 fits into 152 3 times, leaving a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtracting 120 from 152 leaves us with 32.
Bring next digit (7) of the dividend behind the 32 and repeat the process: 327 / 40

Step 4:
When dividing 327 by 40, we get 8 with a remainder of 7.
Record the quotient 8 as the next digit in the result. 
Result so far: 138.0
Deduct 320 from 327 and we're left with 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 40

Going ahead to step 5:
If we divide 70 by 40, we get 1 and a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 1381.0
Deduct 40 from 70 and we're left with 30.
Include the next digit (0) from the dividend after 30, then repeat: 300 / 40

Advancing to step 6:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 13817.0
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.

Advancing to step 7:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13817.5
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.

Going ahead to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13817.5
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.

Going ahead to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13817.5
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.

After the division, we end up with 13817.5 and a remainder of 0.0.