We look at the division of 554522 by 40 
Our goal is to divide 554522 by 40.

Step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

On to step 2:
55 divided by 40 is 1 with a remainder of 15.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 55, we end up with 15.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 40

Moving on to step 3:
When dividing 154 by 40, we get 3 with a remainder of 34.
The next digit of our result is 3. 
Result so far: 13.0
Subtract 120 from 154 to get 34.
Take the next digit (5) from the dividend and append it to 34, then repeat: 345 / 40

Let's proceed to step 4:
When dividing 345 by 40, we get 8 with a remainder of 25.
Write down 8 as next digit of the result. 
Result so far: 138.0
Subtracting 320 from 345 leaves us with 25.
Grab the next digit (2) from the dividend, add it to 25, then carry on: 252 / 40

On to step 5:
If we divide 252 by 40, we get 6 and a remainder of 12.
The next digit of our result is 6. 
Result so far: 1386.0
Subtracting 240 from 252 leaves us with 12.
Take the next digit (2) from the dividend and append it to 12, then repeat: 122 / 40

Step 6:
40 goes into 122 3 times with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 13863.0
Subtract 120 from 122 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 7:
40 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 13863.0
Deduct 0 from 20 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.

On to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 13863.05
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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13863.05
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13863.05
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.

After the division, we end up with 13863.05 and a remainder of 0.0.