We look at the division of 557474 by 40 
We're looking to find how many times 40 goes into 557474.

Advancing to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 40

Step 2:
The number 40 fits into 55 1 times, leaving a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 55, we get 15.
Bring next digit (7) of the dividend behind the 15 and repeat the process: 157 / 40

Advancing to step 3:
40 goes into 157 3 times with a remainder of 37.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we subtract 120 from 157, we get 37.
Bring next digit (4) of the dividend behind the 37 and repeat the process: 374 / 40

Step 4:
374 divided by 40 is 9 with a remainder of 14.
Write down 9 as next digit of the result. 
Result so far: 139.0
Deduct 360 from 374 and we're left with 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 40

Step 5:
40 goes into 147 3 times with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 1393.0
If we take 120 away from 147, we end up with 27.
Fetch the next digit (4) from the dividend, attach it to 27 and continue: 274 / 40

Let's proceed to step 6:
When dividing 274 by 40, we get 6 with a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 13936.0
If we subtract 240 from 274, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
When dividing 340 by 40, we get 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 13936.8
The remainder is 20 after subtracting 320 from 340.
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:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13936.85
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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13936.85
If we take 0 away from 0, 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13936.85
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.

After the division, we end up with 13936.85 and a remainder of 0.0.