Let's divide 612195 by 40
Our goal is to divide 612195 by 40.

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
Deduct 0 from 6 and we're left with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

On to step 2:
61 divided by 40 is 1 with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 61 to get 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 40

Let's proceed to step 3:
The number 40 fits into 212 5 times, leaving a remainder of 12.
Write down 5 as next digit of the result. 
Result so far: 15.0
Subtract 200 from 212 to get 12.
Append the next digit (1) from the dividend to 12 and continue with: 121 / 40

Moving on to step 4:
When dividing 121 by 40, we get 3 with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 153.0
If we take 120 away from 121, we end up with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 40

On to step 5:
If we divide 19 by 40, we get 0 and a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 1530.0
If we subtract 0 from 19, we get 19.
Append the next digit (5) from the dividend to 19 and continue with: 195 / 40

On to step 6:
If we divide 195 by 40, we get 4 and a remainder of 35.
The next digit of our result is 4. 
Result so far: 15304.0
The remainder is 35 after subtracting 160 from 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 7:
If we divide 350 by 40, we get 8 and a remainder of 30.
The next digit of our result is 8. 
Result so far: 15304.8
The remainder is 30 after subtracting 320 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 15304.87
If we subtract 280 from 300, 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.

Advancing to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 15304.875
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 15304.875
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15304.875
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 15304.875 with a remainder of 0.0.