We look at the division of 40717739 by 670 
We want to divide 40717739 by 670.

On to step 1:
4 divided by 670 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 670

Going ahead to step 2:
670 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 670

Moving on to step 3:
670 goes into 407 0 times with a remainder of 407.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 407 and we're left with 407.
Append the next digit (1) from the dividend to 407 and continue with: 4071 / 670

Going ahead to step 4:
4071 divided by 670 is 6 with a remainder of 51.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 4020 from 4071 leaves us with 51.
Bring next digit (7) of the dividend behind the 51 and repeat the process: 517 / 670

Going ahead to step 5:
517 divided by 670 is 0 with a remainder of 517.
Record the quotient 0 as the next digit in the result. 
Result so far: 60.0
Deduct 0 from 517 and we're left with 517.
Grab the next digit (7) from the dividend, add it to 517, then carry on: 5177 / 670

Advancing to step 6:
670 goes into 5177 7 times with a remainder of 487.
The next digit of our result is 7. 
Result so far: 607.0
The remainder is 487 after subtracting 4690 from 5177.
Take the next digit (3) from the dividend and append it to 487, then repeat: 4873 / 670

Let's proceed to step 7:
The number 670 fits into 4873 7 times, leaving a remainder of 183.
Write down 7 as next digit of the result. 
Result so far: 6077.0
Subtract 4690 from 4873 to get 183.
Grab the next digit (9) from the dividend, add it to 183, then carry on: 1839 / 670

Let's proceed to step 8:
1839 divided by 670 is 2 with a remainder of 499.
Put 2 as the next digit of the answer. 
Result so far: 60772.0
Subtracting 1340 from 1839 leaves us with 499.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4990, and continue the process.

Let's proceed to step 9:
The number 670 fits into 4990 7 times, leaving a remainder of 300.
Write down 7 as next digit of the result. 
Result so far: 60772.7
Subtract 4690 from 4990 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 10:
If we divide 3000 by 670, we get 4 and a remainder of 320.
Put 4 as the next digit of the answer. 
Result so far: 60772.74
If we take 2680 away from 3000, we end up with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Advancing to step 11:
The number 670 fits into 3200 4 times, leaving a remainder of 520.
The number 4 becomes the next digit in our result. 
Result so far: 60772.744
Subtracting 2680 from 3200 leaves us with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

In conclusion, the division gives 60772.744 with a balance of 0.052.