We're dividing 221274 by 40 
We're looking to find how many times 40 goes into 221274.

Step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 40

Going ahead to step 2:
22 divided by 40 is 0 with a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 22, we get 22.
Include the next digit (1) from the dividend after 22, then repeat: 221 / 40

Let's proceed to step 3:
When dividing 221 by 40, we get 5 with a remainder of 21.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 200 away from 221, we end up with 21.
Include the next digit (2) from the dividend after 21, then repeat: 212 / 40

Moving on to step 4:
40 can be fit into 212 5 times, resulting in a remainder of 12.
Write down 5 as next digit of the result. 
Result so far: 55.0
Subtract 200 from 212 to get 12.
Append the next digit (7) from the dividend to 12 and continue with: 127 / 40

Moving on to step 5:
If we divide 127 by 40, we get 3 and a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 553.0
Subtract 120 from 127 to get 7.
Grab the next digit (4) from the dividend, add it to 7, then carry on: 74 / 40

Moving on to step 6:
The number 40 fits into 74 1 times, leaving a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 5531.0
If we subtract 40 from 74, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 7:
If we divide 340 by 40, we get 8 and a remainder of 20.
The next digit of our result is 8. 
Result so far: 5531.8
The remainder is 20 after subtracting 320 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5531.85
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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5531.85
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 5531.85
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.

The final outcome is 5531.85, with a leftover of 0.0.