We look at the division of 661782 by 40 
We're looking to find how many times 40 goes into 661782.

On to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 40

Step 2:
40 goes into 66 1 times with a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 66 leaves us with 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 40

Going ahead to step 3:
40 can be fit into 261 6 times, resulting in a remainder of 21.
The next digit of our result is 6. 
Result so far: 16.0
If we subtract 240 from 261, we get 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 40

Let's proceed to step 4:
40 goes into 217 5 times with a remainder of 17.
The next digit of our result is 5. 
Result so far: 165.0
The remainder is 17 after subtracting 200 from 217.
Take the next digit (8) from the dividend and append it to 17, then repeat: 178 / 40

Moving on to step 5:
When dividing 178 by 40, we get 4 with a remainder of 18.
The next digit of our result is 4. 
Result so far: 1654.0
If we subtract 160 from 178, we get 18.
Grab the next digit (2) from the dividend, add it to 18, then carry on: 182 / 40

Going ahead to step 6:
40 can be fit into 182 4 times, resulting in a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 16544.0
Subtracting 160 from 182 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 7:
When dividing 220 by 40, we get 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 16544.5
Subtract 200 from 220 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.

Going ahead to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 16544.55
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.

In conclusion, the division gives 16544.55 with a balance of 0.0.