612394 divided by 40 
We want to figure out the number of times 612394 can be divided by 40.

Moving on to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 40

Going ahead to step 2:
When dividing 61 by 40, we get 1 with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 61 to get 21.
Append the next digit (2) from the dividend to 21 and continue with: 212 / 40

On to step 3:
When dividing 212 by 40, we get 5 with a remainder of 12.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 200 from 212 leaves us with 12.
Grab the next digit (3) from the dividend, add it to 12, then carry on: 123 / 40

Advancing to step 4:
123 divided by 40 is 3 with a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 153.0
Subtracting 120 from 123 leaves us with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 40

Advancing to step 5:
40 goes into 39 0 times with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 1530.0
If we take 0 away from 39, we end up with 39.
Take the next digit (4) from the dividend and append it to 39, then repeat: 394 / 40

Step 6:
40 can be fit into 394 9 times, resulting in a remainder of 34.
Write down 9 as next digit of the result. 
Result so far: 15309.0
Subtract 360 from 394 to 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.

Advancing to step 7:
When dividing 340 by 40, we get 8 with a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 15309.8
Subtract 320 from 340 to get 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 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 15309.85
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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15309.85
If we subtract 0 from 0, 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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 15309.85
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.

The final outcome is 15309.85, with a leftover of 0.0.