We divide 473267 by 40
We want to divide 473267 by 40.

Going ahead to step 1:
40 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 40

Moving on to step 2:
40 can be fit into 47 1 times, resulting in a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 40 from 47, we get 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 40

Moving on to step 3:
The number 40 fits into 73 1 times, leaving a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 11.0
If we take 40 away from 73, we end up with 33.
Include the next digit (2) from the dividend after 33, then repeat: 332 / 40

Let's proceed to step 4:
When dividing 332 by 40, we get 8 with a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 118.0
Deduct 320 from 332 and we're left with 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 40

On to step 5:
When dividing 126 by 40, we get 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 1183.0
The remainder is 6 after subtracting 120 from 126.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 40

Advancing to step 6:
The number 40 fits into 67 1 times, leaving a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 11831.0
The remainder is 27 after subtracting 40 from 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 7:
40 can be fit into 270 6 times, resulting in a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 11831.6
If we take 240 away from 270, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 11831.67
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 11831.675
The remainder is 0 after subtracting 200 from 200.
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 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11831.675
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.

On to step 11:
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: 11831.675
Deduct 0 from 0 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.

In conclusion, the division gives 11831.675 with a balance of 0.0.