We're dividing 647678 by 40 
Let's see how many times 40 fits into 647678.

Going ahead to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (4) from the dividend to 6 and continue with: 64 / 40

Let's proceed to step 2:
If we divide 64 by 40, we get 1 and a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 64, we get 24.
Take the next digit (7) from the dividend and append it to 24, then repeat: 247 / 40

Step 3:
40 goes into 247 6 times with a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Deduct 240 from 247 and we're left with 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

Let's proceed to step 4:
40 can be fit into 76 1 times, resulting in a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 161.0
If we take 40 away from 76, we end up with 36.
Take the next digit (7) from the dividend and append it to 36, then repeat: 367 / 40

Step 5:
When dividing 367 by 40, we get 9 with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 1619.0
Deduct 360 from 367 and we're left with 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 40

Going ahead to step 6:
The number 40 fits into 78 1 times, leaving a remainder of 38.
The number 1 becomes the next digit in our result. 
Result so far: 16191.0
Subtracting 40 from 78 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 7:
40 can be fit into 380 9 times, resulting in a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 16191.9
If we subtract 360 from 380, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 16191.95
Deduct 200 from 200 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 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16191.95
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16191.95
Subtracting 0 from 0 leaves us 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.

Our division results in 16191.95 with a remaining 0.0.