We're dividing 480492 by 40 
We want to figure out the number of times 480492 can be divided by 40.

Advancing to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (8) from the dividend to 4 and continue with: 48 / 40

Let's proceed to step 2:
48 divided by 40 is 1 with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 8 after subtracting 40 from 48.
Append the next digit (0) from the dividend to 8 and continue with: 80 / 40

Advancing to step 3:
80 divided by 40 is 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we take 80 away from 80, we end up with 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 40

Step 4:
40 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 120.0
Subtract 0 from 4 to get 4.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 40

Going ahead to step 5:
If we divide 49 by 40, we get 1 and a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1201.0
Subtracting 40 from 49 leaves us with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 40

Moving on to step 6:
40 goes into 92 2 times with a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 12012.0
Deduct 80 from 92 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 7:
If we divide 120 by 40, we get 3 and a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 12012.3
The remainder is 0 after subtracting 120 from 120.
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:
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: 12012.3
Subtract 0 from 0 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.

On to step 9:
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: 12012.3
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.

After the division, we end up with 12012.3 and a remainder of 0.0.