Let's divide 673491 by 40
We're looking to find how many times 40 goes into 673491.

Moving on to step 1:
40 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Let's proceed to step 2:
40 goes into 67 1 times with a remainder of 27.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 67, we end up with 27.
Fetch the next digit (3) from the dividend, attach it to 27 and continue: 273 / 40

Advancing to step 3:
When dividing 273 by 40, we get 6 with a remainder of 33.
Write down 6 as next digit of the result. 
Result so far: 16.0
The remainder is 33 after subtracting 240 from 273.
Append the next digit (4) from the dividend to 33 and continue with: 334 / 40

Let's proceed to step 4:
40 goes into 334 8 times with a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 168.0
If we take 320 away from 334, we end up with 14.
Include the next digit (9) from the dividend after 14, then repeat: 149 / 40

On to step 5:
149 divided by 40 is 3 with a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 1683.0
The remainder is 29 after subtracting 120 from 149.
Take the next digit (1) from the dividend and append it to 29, then repeat: 291 / 40

Advancing to step 6:
40 goes into 291 7 times with a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 16837.0
If we subtract 280 from 291, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 7:
When dividing 110 by 40, we get 2 with a remainder of 30.
The next digit of our result is 2. 
Result so far: 16837.2
If we subtract 80 from 110, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 16837.27
Subtracting 280 from 300 leaves us 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.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 16837.275
Subtracting 200 from 200 leaves us 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16837.275
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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16837.275
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 16837.275 with a remainder of 0.0.