We're dividing 243774 by 40 
We're looking to find how many times 40 goes into 243774.

Going ahead to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (4) from the dividend and append it to 2, then repeat: 24 / 40

Moving on to step 2:
If we divide 24 by 40, we get 0 and a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 24, we get 24.
Take the next digit (3) from the dividend and append it to 24, then repeat: 243 / 40

Going ahead to step 3:
40 can be fit into 243 6 times, resulting in a remainder of 3.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtract 240 from 243 to get 3.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 40

Let's proceed to step 4:
When dividing 37 by 40, we get 0 with a remainder of 37.
Put 0 as the next digit of the answer. 
Result so far: 60.0
Subtracting 0 from 37 leaves us with 37.
Append the next digit (7) from the dividend to 37 and continue with: 377 / 40

Let's proceed to step 5:
If we divide 377 by 40, we get 9 and a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 609.0
The remainder is 17 after subtracting 360 from 377.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 40

Let's proceed to step 6:
When dividing 174 by 40, we get 4 with a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 6094.0
Subtracting 160 from 174 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
When dividing 140 by 40, we get 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 6094.3
If we take 120 away from 140, we end up 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.

Step 8:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 6094.35
Subtract 200 from 200 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:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6094.35
If we take 0 away from 0, we end up 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6094.35
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 6094.35 with a balance of 0.0.