We're dividing 548687 by 40 
Let's see how many times 40 fits into 548687.

Let's proceed to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Advancing to step 2:
The number 40 fits into 54 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 54 leaves us with 14.
Take the next digit (8) from the dividend and append it to 14, then repeat: 148 / 40

Step 3:
40 can be fit into 148 3 times, resulting in a remainder of 28.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we subtract 120 from 148, we get 28.
Fetch the next digit (6) from the dividend, attach it to 28 and continue: 286 / 40

Going ahead to step 4:
When dividing 286 by 40, we get 7 with a remainder of 6.
Use 7 as the next digit of our solution. 
Result so far: 137.0
Subtracting 280 from 286 leaves us with 6.
Grab the next digit (8) from the dividend, add it to 6, then carry on: 68 / 40

Advancing to step 5:
When dividing 68 by 40, we get 1 with a remainder of 28.
The next digit of our result is 1. 
Result so far: 1371.0
If we subtract 40 from 68, we get 28.
Include the next digit (7) from the dividend after 28, then repeat: 287 / 40

Going ahead to step 6:
287 divided by 40 is 7 with a remainder of 7.
Record the quotient 7 as the next digit in the result. 
Result so far: 13717.0
Subtract 280 from 287 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 13717.1
Subtracting 40 from 70 leaves us 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.

Step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 13717.17
Subtracting 280 from 300 leaves us 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.

Going ahead to step 9:
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: 13717.175
If we subtract 200 from 200, 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13717.175
Deduct 0 from 0 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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13717.175
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.

In conclusion, the division gives 13717.175 with a balance of 0.0.