We look at the division of 226744 by 40 
We want to figure out the number of times 226744 can be divided by 40.

Going ahead to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 40

Advancing to step 2:
The number 40 fits into 22 0 times, leaving a remainder of 22.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Bring next digit (6) of the dividend behind the 22 and repeat the process: 226 / 40

On to step 3:
40 can be fit into 226 5 times, resulting in a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 200 from 226 leaves us with 26.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 40

Going ahead to step 4:
If we divide 267 by 40, we get 6 and a remainder of 27.
Record the quotient 6 as the next digit in the result. 
Result so far: 56.0
The remainder is 27 after subtracting 240 from 267.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 40

Moving on to step 5:
When dividing 274 by 40, we get 6 with a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 566.0
Deduct 240 from 274 and we're left with 34.
Take the next digit (4) from the dividend and append it to 34, then repeat: 344 / 40

On to step 6:
40 can be fit into 344 8 times, resulting in a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 5668.0
Deduct 320 from 344 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
240 divided by 40 is 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 5668.6
Subtract 240 from 240 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.

Step 8:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5668.6
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 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5668.6
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.

The final result is 5668.6 with a remainder of 0.0.