We divide 679275 by 40
We're looking to find how many times 40 goes into 679275.

Let's proceed to step 1:
40 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Step 2:
The number 40 fits into 67 1 times, leaving a remainder of 27.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 40

Moving on to step 3:
If we divide 279 by 40, we get 6 and a remainder of 39.
The next digit of our result is 6. 
Result so far: 16.0
Deduct 240 from 279 and we're left with 39.
Take the next digit (2) from the dividend and append it to 39, then repeat: 392 / 40

On to step 4:
The number 40 fits into 392 9 times, leaving a remainder of 32.
The number 9 becomes the next digit in our result. 
Result so far: 169.0
Deduct 360 from 392 and we're left with 32.
Bring next digit (7) of the dividend behind the 32 and repeat the process: 327 / 40

Step 5:
When dividing 327 by 40, we get 8 with a remainder of 7.
The next digit of our result is 8. 
Result so far: 1698.0
If we subtract 320 from 327, we get 7.
Include the next digit (5) from the dividend after 7, then repeat: 75 / 40

Moving on to step 6:
40 can be fit into 75 1 times, resulting in a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 16981.0
Deduct 40 from 75 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 7:
350 divided by 40 is 8 with a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 16981.8
The remainder is 30 after subtracting 320 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 16981.87
The remainder is 20 after subtracting 280 from 300.
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 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 16981.875
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.

Step 10:
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: 16981.875
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16981.875
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.

Our division results in 16981.875 with a remaining 0.0.