Let's divide 817471 by 40
We want to divide 817471 by 40.

Step 1:
8 divided by 40 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

Going ahead to step 2:
When dividing 81 by 40, we get 2 with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 81, we get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 40

Going ahead to step 3:
If we divide 17 by 40, we get 0 and a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
The remainder is 17 after subtracting 0 from 17.
Fetch the next digit (4) from the dividend, attach it to 17 and continue: 174 / 40

Let's proceed to step 4:
40 can be fit into 174 4 times, resulting in a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 204.0
If we subtract 160 from 174, we get 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 40

Going ahead to step 5:
40 goes into 147 3 times with a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 2043.0
Subtract 120 from 147 to get 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 40

Let's proceed to step 6:
271 divided by 40 is 6 with a remainder of 31.
Write down 6 as next digit of the result. 
Result so far: 20436.0
If we take 240 away from 271, we end up 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.

On to step 7:
The number 40 fits into 310 7 times, leaving a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 20436.7
If we take 280 away from 310, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The next digit of our result is 7. 
Result so far: 20436.77
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.

The quotient of the division is 20436.77, and the remainder is 0.02.