Let's divide 661671 by 40
Our goal is to divide 661671 by 40.

Advancing to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 40

Step 2:
The number 40 fits into 66 1 times, leaving a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 66, we get 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 40

Going ahead to step 3:
40 can be fit into 261 6 times, resulting in a remainder of 21.
The next digit of our result is 6. 
Result so far: 16.0
Deduct 240 from 261 and we're left with 21.
Grab the next digit (6) from the dividend, add it to 21, then carry on: 216 / 40

Let's proceed to step 4:
216 divided by 40 is 5 with a remainder of 16.
Use 5 as the next digit of our solution. 
Result so far: 165.0
Subtract 200 from 216 to get 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 40

Step 5:
167 divided by 40 is 4 with a remainder of 7.
The next digit of our result is 4. 
Result so far: 1654.0
Subtract 160 from 167 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 40

Advancing to step 6:
When dividing 71 by 40, we get 1 with a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 16541.0
Subtract 40 from 71 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 16541.7
The remainder is 30 after subtracting 280 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 16541.77
Deduct 280 from 300 and we're left 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.

After the division, we end up with 16541.77 and a remainder of 0.02.