We look at the division of 670943 by 40 
Let's see how many times 40 fits into 670943.

Let's proceed to step 1:
6 divided by 40 is 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 40

Moving on to step 2:
40 can be fit into 67 1 times, resulting in a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 67, we get 27.
Append the next digit (0) from the dividend to 27 and continue with: 270 / 40

On to step 3:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 16.0
If we take 240 away from 270, we end up with 30.
Include the next digit (9) from the dividend after 30, then repeat: 309 / 40

Moving on to step 4:
When dividing 309 by 40, we get 7 with a remainder of 29.
The next digit of our result is 7. 
Result so far: 167.0
Deduct 280 from 309 and we're left with 29.
Take the next digit (4) from the dividend and append it to 29, then repeat: 294 / 40

On to step 5:
40 goes into 294 7 times with a remainder of 14.
The next digit of our result is 7. 
Result so far: 1677.0
Subtract 280 from 294 to get 14.
Append the next digit (3) from the dividend to 14 and continue with: 143 / 40

On to step 6:
40 goes into 143 3 times with a remainder of 23.
Use 3 as the next digit of our solution. 
Result so far: 16773.0
If we take 120 away from 143, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
When dividing 230 by 40, we get 5 with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 16773.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 16773.57
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.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 16773.575
The remainder is 0 after subtracting 200 from 200.
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16773.575
Deduct 0 from 0 and we're left 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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16773.575
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.

After the division, we end up with 16773.575 and a remainder of 0.0.