61174 divided by 40 
We're looking to find how many times 40 goes into 61174.

On to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

Let's proceed to step 2:
61 divided by 40 is 1 with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 61 to get 21.
Fetch the next digit (1) from the dividend, attach it to 21 and continue: 211 / 40

Going ahead to step 3:
When dividing 211 by 40, we get 5 with a remainder of 11.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Deduct 200 from 211 and we're left with 11.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 40

Moving on to step 4:
When dividing 117 by 40, we get 2 with a remainder of 37.
Use 2 as the next digit of our solution. 
Result so far: 152.0
If we take 80 away from 117, we end up with 37.
Bring next digit (4) of the dividend behind the 37 and repeat the process: 374 / 40

Advancing to step 5:
40 can be fit into 374 9 times, resulting in a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 1529.0
Deduct 360 from 374 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 6:
40 goes into 140 3 times with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 1529.3
If we take 120 away from 140, we end up 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.

Moving on to step 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1529.35
Subtracting 200 from 200 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.

On to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1529.35
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.

Step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1529.35
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.

The quotient of the division is 1529.35, and the remainder is 0.0.