We look at the division of 675974 by 40 
We want to figure out the number of times 675974 can be divided by 40.

Advancing to step 1:
6 divided by 40 is 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

Going ahead to step 2:
When dividing 67 by 40, we get 1 with a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 67 leaves us with 27.
Grab the next digit (5) from the dividend, add it to 27, then carry on: 275 / 40

Going ahead to step 3:
40 can be fit into 275 6 times, resulting in a remainder of 35.
The next digit of our result is 6. 
Result so far: 16.0
If we subtract 240 from 275, we get 35.
Include the next digit (9) from the dividend after 35, then repeat: 359 / 40

On to step 4:
The number 40 fits into 359 8 times, leaving a remainder of 39.
The next digit of our result is 8. 
Result so far: 168.0
If we take 320 away from 359, we end up with 39.
Bring next digit (7) of the dividend behind the 39 and repeat the process: 397 / 40

Let's proceed to step 5:
397 divided by 40 is 9 with a remainder of 37.
Use 9 as the next digit of our solution. 
Result so far: 1689.0
Subtract 360 from 397 to get 37.
Include the next digit (4) from the dividend after 37, then repeat: 374 / 40

On to step 6:
If we divide 374 by 40, we get 9 and a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 16899.0
Subtracting 360 from 374 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
140 divided by 40 is 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 16899.3
If we subtract 120 from 140, 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.

On to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 16899.35
Subtracting 200 from 200 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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16899.35
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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16899.35
The remainder is 0 after subtracting 0 from 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 result is 16899.35 with a remainder of 0.0.