We're dividing 415648 by 40 
We want to divide 415648 by 40.

Going ahead to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (1) from the dividend after 4, then repeat: 41 / 40

Going ahead to step 2:
40 goes into 41 1 times with a remainder of 1.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 41 leaves us with 1.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 40

Moving on to step 3:
40 can be fit into 15 0 times, resulting in a remainder of 15.
The next digit of our result is 0. 
Result so far: 10.0
The remainder is 15 after subtracting 0 from 15.
Bring next digit (6) of the dividend behind the 15 and repeat the process: 156 / 40

Step 4:
40 can be fit into 156 3 times, resulting in a remainder of 36.
Record the quotient 3 as the next digit in the result. 
Result so far: 103.0
Deduct 120 from 156 and we're left with 36.
Bring next digit (4) of the dividend behind the 36 and repeat the process: 364 / 40

Let's proceed to step 5:
When dividing 364 by 40, we get 9 with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 1039.0
Deduct 360 from 364 and we're left with 4.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 40

Step 6:
40 can be fit into 48 1 times, resulting in a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 10391.0
The remainder is 8 after subtracting 40 from 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 7:
The number 40 fits into 80 2 times, leaving a remainder of 0.
The next digit of our result is 2. 
Result so far: 10391.2
The remainder is 0 after subtracting 80 from 80.
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 8:
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: 10391.2
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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 10391.2
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.

In conclusion, the division gives 10391.2 with a balance of 0.0.