Let's divide 405446 by 40
Let's see how many times 40 fits into 405446.

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
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 40

Moving on to step 2:
If we divide 40 by 40, we get 1 and a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 40, we end up with 0.
Include the next digit (5) from the dividend after 0, then repeat: 5 / 40

On to step 3:
5 divided by 40 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 10.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

Moving on to step 4:
40 goes into 54 1 times with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 101.0
If we take 40 away from 54, we end up with 14.
Bring next digit (4) of the dividend behind the 14 and repeat the process: 144 / 40

On to step 5:
40 can be fit into 144 3 times, resulting in a remainder of 24.
Use 3 as the next digit of our solution. 
Result so far: 1013.0
If we subtract 120 from 144, we get 24.
Take the next digit (6) from the dividend and append it to 24, then repeat: 246 / 40

Step 6:
40 can be fit into 246 6 times, resulting in a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 10136.0
Subtract 240 from 246 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 7:
40 can be fit into 60 1 times, resulting in a remainder of 20.
The next digit of our result is 1. 
Result so far: 10136.1
Subtract 40 from 60 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 10136.15
If we subtract 200 from 200, we 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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10136.15
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10136.15
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 10136.15 and a remainder of 0.0.