Let's divide 647476 by 40
Let's see how many times 40 fits into 647476.

On to step 1:
40 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 40

Let's proceed to step 2:
64 divided by 40 is 1 with a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 64 leaves us with 24.
Include the next digit (7) from the dividend after 24, then repeat: 247 / 40

Advancing to step 3:
The number 40 fits into 247 6 times, leaving a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Deduct 240 from 247 and we're left with 7.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 40

Moving on to step 4:
If we divide 74 by 40, we get 1 and a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 161.0
Deduct 40 from 74 and we're left with 34.
Append the next digit (7) from the dividend to 34 and continue with: 347 / 40

Moving on to step 5:
When dividing 347 by 40, we get 8 with a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 1618.0
Subtract 320 from 347 to get 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 40

Advancing to step 6:
276 divided by 40 is 6 with a remainder of 36.
The next digit of our result is 6. 
Result so far: 16186.0
If we take 240 away from 276, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 7:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 16186.9
The remainder is 0 after subtracting 360 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
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: 16186.9
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16186.9
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.

Our division results in 16186.9 with a remaining 0.0.