We divide 677570 by 40
Our goal is to divide 677570 by 40.

Going ahead to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 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.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 67 to get 27.
Grab the next digit (7) from the dividend, add it to 27, then carry on: 277 / 40

Advancing to step 3:
If we divide 277 by 40, we get 6 and a remainder of 37.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Deduct 240 from 277 and we're left with 37.
Include the next digit (5) from the dividend after 37, then repeat: 375 / 40

Moving on to step 4:
40 goes into 375 9 times with a remainder of 15.
The next digit of our result is 9. 
Result so far: 169.0
If we subtract 360 from 375, we get 15.
Grab the next digit (7) from the dividend, add it to 15, then carry on: 157 / 40

Moving on to step 5:
When dividing 157 by 40, we get 3 with a remainder of 37.
The next digit of our result is 3. 
Result so far: 1693.0
Subtracting 120 from 157 leaves us with 37.
Include the next digit (0) from the dividend after 37, then repeat: 370 / 40

Step 6:
If we divide 370 by 40, we get 9 and a remainder of 10.
The next digit of our result is 9. 
Result so far: 16939.0
If we subtract 360 from 370, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 16939.2
Subtracting 80 from 100 leaves us 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 16939.25
The remainder is 0 after subtracting 200 from 200.
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:
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: 16939.25
Subtract 0 from 0 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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16939.25
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.

Our division results in 16939.25 with a remaining 0.0.