674424 ÷ 40 
Let's see how many times 40 fits into 674424.

Going ahead to step 1:
40 goes into 6 0 times with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Moving on to step 2:
67 divided by 40 is 1 with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Fetch the next digit (4) from the dividend, attach it to 27 and continue: 274 / 40

Let's proceed to step 3:
If we divide 274 by 40, we get 6 and a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Subtracting 240 from 274 leaves us with 34.
Take the next digit (4) from the dividend and append it to 34, then repeat: 344 / 40

Step 4:
40 can be fit into 344 8 times, resulting in a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 168.0
If we take 320 away from 344, we end up with 24.
Fetch the next digit (2) from the dividend, attach it to 24 and continue: 242 / 40

Going ahead to step 5:
40 goes into 242 6 times with a remainder of 2.
The next digit of our result is 6. 
Result so far: 1686.0
If we take 240 away from 242, we end up with 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 40

On to step 6:
40 goes into 24 0 times with a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 16860.0
Deduct 0 from 24 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
The number 40 fits into 240 6 times, leaving a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 16860.6
If we subtract 240 from 240, we 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.

Step 8:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16860.6
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 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16860.6
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.

In conclusion, the division gives 16860.6 with a balance of 0.0.