Let's divide 676106 by 40
Let's see how many times 40 fits into 676106.

On to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Advancing to step 2:
The number 40 fits into 67 1 times, leaving a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 40

Going ahead to step 3:
The number 40 fits into 276 6 times, leaving a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 16.0
The remainder is 36 after subtracting 240 from 276.
Include the next digit (1) from the dividend after 36, then repeat: 361 / 40

Going ahead to step 4:
If we divide 361 by 40, we get 9 and a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 169.0
If we take 360 away from 361, we end up with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 40

Step 5:
40 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 1690.0
If we subtract 0 from 10, we get 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 40

On to step 6:
40 goes into 106 2 times with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 16902.0
The remainder is 26 after subtracting 80 from 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 7:
40 can be fit into 260 6 times, resulting in a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 16902.6
Subtracting 240 from 260 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.

Going ahead 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: 16902.65
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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16902.65
If we subtract 0 from 0, 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 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16902.65
If we subtract 0 from 0, 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.

After the division, we end up with 16902.65 and a remainder of 0.0.