612271 divided by 40 
Our goal is to divide 612271 by 40.

Going ahead 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
If we subtract 0 from 6, we get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 40

Let's proceed to step 2:
40 can be fit into 61 1 times, resulting in a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 61, we get 21.
Take the next digit (2) from the dividend and append it to 21, then repeat: 212 / 40

Moving on to step 3:
40 can be fit into 212 5 times, resulting in a remainder of 12.
The next digit of our result is 5. 
Result so far: 15.0
Deduct 200 from 212 and we're left with 12.
Grab the next digit (2) from the dividend, add it to 12, then carry on: 122 / 40

On to step 4:
If we divide 122 by 40, we get 3 and a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 153.0
The remainder is 2 after subtracting 120 from 122.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

Let's proceed to step 5:
40 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 1530.0
Subtracting 0 from 27 leaves us with 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 40

Going ahead to step 6:
271 divided by 40 is 6 with a remainder of 31.
Record the quotient 6 as the next digit in the result. 
Result so far: 15306.0
Deduct 240 from 271 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 7:
When dividing 310 by 40, we get 7 with a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 15306.7
Subtract 280 from 310 to get 30.
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:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 15306.77
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.

After the division, we end up with 15306.77 and a remainder of 0.02.