Let's divide 514946 by 40
Our goal is to divide 514946 by 40.

Let's proceed to step 1:
5 divided by 40 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Step 2:
The number 40 fits into 51 1 times, leaving a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 51 to get 11.
Grab the next digit (4) from the dividend, add it to 11, then carry on: 114 / 40

Moving on to step 3:
40 can be fit into 114 2 times, resulting in a remainder of 34.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 80 from 114 and we're left with 34.
Append the next digit (9) from the dividend to 34 and continue with: 349 / 40

Advancing to step 4:
The number 40 fits into 349 8 times, leaving a remainder of 29.
Record the quotient 8 as the next digit in the result. 
Result so far: 128.0
Subtract 320 from 349 to get 29.
Include the next digit (4) from the dividend after 29, then repeat: 294 / 40

Advancing to step 5:
When dividing 294 by 40, we get 7 with a remainder of 14.
The next digit of our result is 7. 
Result so far: 1287.0
The remainder is 14 after subtracting 280 from 294.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 40

Advancing to step 6:
The number 40 fits into 146 3 times, leaving a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 12873.0
If we take 120 away from 146, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
If we divide 260 by 40, we get 6 and a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 12873.6
If we subtract 240 from 260, 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 8:
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: 12873.65
Subtract 200 from 200 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:
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: 12873.65
Subtracting 0 from 0 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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12873.65
The remainder is 0 after subtracting 0 from 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 quotient of the division is 12873.65, and the remainder is 0.0.