613422 ÷ 40 
We want to divide 613422 by 40.

On to step 1:
6 divided by 40 is 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

Moving on to step 2:
40 goes into 61 1 times with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 61, we get 21.
Take the next digit (3) from the dividend and append it to 21, then repeat: 213 / 40

On to step 3:
213 divided by 40 is 5 with a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 15.0
Deduct 200 from 213 and we're left with 13.
Take the next digit (4) from the dividend and append it to 13, then repeat: 134 / 40

Step 4:
The number 40 fits into 134 3 times, leaving a remainder of 14.
The number 3 becomes the next digit in our result. 
Result so far: 153.0
If we take 120 away from 134, we end up with 14.
Grab the next digit (2) from the dividend, add it to 14, then carry on: 142 / 40

Step 5:
40 goes into 142 3 times with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 1533.0
If we take 120 away from 142, we end up with 22.
Include the next digit (2) from the dividend after 22, then repeat: 222 / 40

Let's proceed to step 6:
The number 40 fits into 222 5 times, leaving a remainder of 22.
The number 5 becomes the next digit in our result. 
Result so far: 15335.0
Subtracting 200 from 222 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 7:
220 divided by 40 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 15335.5
Deduct 200 from 220 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.

Going ahead to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 15335.55
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.

After the division, we end up with 15335.55 and a remainder of 0.0.