517374 divided by 40 
We're looking to find how many times 40 goes into 517374.

Let's proceed to step 1:
40 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Step 2:
40 goes into 51 1 times with a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 51 leaves us with 11.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 40

Advancing to step 3:
40 goes into 117 2 times with a remainder of 37.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtracting 80 from 117 leaves us with 37.
Fetch the next digit (3) from the dividend, attach it to 37 and continue: 373 / 40

On to step 4:
The number 40 fits into 373 9 times, leaving a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 129.0
The remainder is 13 after subtracting 360 from 373.
Take the next digit (7) from the dividend and append it to 13, then repeat: 137 / 40

Going ahead to step 5:
137 divided by 40 is 3 with a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 1293.0
If we take 120 away from 137, we end up with 17.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 40

Let's proceed to step 6:
The number 40 fits into 174 4 times, leaving a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 12934.0
Subtract 160 from 174 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
140 divided by 40 is 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 12934.3
Deduct 120 from 140 and we're left 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.

On to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 12934.35
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12934.35
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12934.35
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.

The final outcome is 12934.35, with a leftover of 0.0.