We're dividing 505420 by 40 
We want to figure out the number of times 505420 can be divided by 40.

Advancing to step 1:
5 divided by 40 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (0) from the dividend after 5, then repeat: 50 / 40

On to step 2:
When dividing 50 by 40, we get 1 with a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 50, we get 10.
Take the next digit (5) from the dividend and append it to 10, then repeat: 105 / 40

Going ahead to step 3:
40 goes into 105 2 times with a remainder of 25.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Deduct 80 from 105 and we're left with 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 40

Going ahead to step 4:
40 can be fit into 254 6 times, resulting in a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 126.0
Subtracting 240 from 254 leaves us with 14.
Bring next digit (2) of the dividend behind the 14 and repeat the process: 142 / 40

Let's proceed to step 5:
If we divide 142 by 40, we get 3 and a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 1263.0
Subtracting 120 from 142 leaves us with 22.
Include the next digit (0) from the dividend after 22, then repeat: 220 / 40

Moving on to step 6:
220 divided by 40 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 12635.0
Subtract 200 from 220 to 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.

Going ahead to step 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 12635.5
If we take 200 away from 200, 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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12635.5
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 12635.5
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.

The quotient of the division is 12635.5, and the remainder is 0.0.