33517 ÷ 40 
Let's see how many times 40 fits into 33517.

Step 1:
40 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (3) from the dividend, add it to 3, then carry on: 33 / 40

Step 2:
40 can be fit into 33 0 times, resulting in a remainder of 33.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 33, we get 33.
Append the next digit (5) from the dividend to 33 and continue with: 335 / 40

Moving on to step 3:
When dividing 335 by 40, we get 8 with a remainder of 15.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Deduct 320 from 335 and we're left with 15.
Fetch the next digit (1) from the dividend, attach it to 15 and continue: 151 / 40

Moving on to step 4:
When dividing 151 by 40, we get 3 with a remainder of 31.
Put 3 as the next digit of the answer. 
Result so far: 83.0
Subtract 120 from 151 to get 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 40

Step 5:
317 divided by 40 is 7 with a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 837.0
If we subtract 280 from 317, we 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.

Going ahead to step 6:
The number 40 fits into 370 9 times, leaving a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 837.9
The remainder is 10 after subtracting 360 from 370.
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 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 837.92
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.

On to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 837.925
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.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 837.925
Deduct 0 from 0 and we're left 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 837.925
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.

The final result is 837.925 with a remainder of 0.0.