We divide 674900 by 40
We're looking to find how many times 40 goes into 674900.

Advancing to step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 40

Advancing to step 2:
When dividing 67 by 40, we get 1 with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 40

Step 3:
If we divide 274 by 40, we get 6 and a remainder of 34.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we take 240 away from 274, we end up with 34.
Include the next digit (9) from the dividend after 34, then repeat: 349 / 40

Moving on to step 4:
40 goes into 349 8 times with a remainder of 29.
The number 8 becomes the next digit in our result. 
Result so far: 168.0
Subtracting 320 from 349 leaves us with 29.
Fetch the next digit (0) from the dividend, attach it to 29 and continue: 290 / 40

Going ahead to step 5:
290 divided by 40 is 7 with a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 1687.0
Deduct 280 from 290 and we're left with 10.
Fetch the next digit (0) from the dividend, attach it to 10 and continue: 100 / 40

Advancing to step 6:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 16872.0
If we subtract 80 from 100, we 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.

Going ahead to step 7:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 16872.5
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.

Going ahead to step 8:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16872.5
Deduct 0 from 0 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.

Step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 16872.5
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.

Our division results in 16872.5 with a remaining 0.0.