We're dividing 216744 by 40 
Our goal is to divide 216744 by 40.

Step 1:
2 divided by 40 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 40

Advancing to step 2:
40 can be fit into 21 0 times, resulting in a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 21, we end up with 21.
Bring next digit (6) of the dividend behind the 21 and repeat the process: 216 / 40

Let's proceed to step 3:
40 goes into 216 5 times with a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 200 away from 216, we end up with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 40

Advancing to step 4:
If we divide 167 by 40, we get 4 and a remainder of 7.
Record the quotient 4 as the next digit in the result. 
Result so far: 54.0
Subtracting 160 from 167 leaves us with 7.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 40

Advancing to step 5:
The number 40 fits into 74 1 times, leaving a remainder of 34.
The next digit of our result is 1. 
Result so far: 541.0
If we subtract 40 from 74, we get 34.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

Going ahead to step 6:
When dividing 344 by 40, we get 8 with a remainder of 24.
The next digit of our result is 8. 
Result so far: 5418.0
If we subtract 320 from 344, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
When dividing 240 by 40, we get 6 with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 5418.6
If we subtract 240 from 240, 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.

Moving on to step 8:
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: 5418.6
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.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 5418.6
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.

After the division, we end up with 5418.6 and a remainder of 0.0.