48023500 ÷ 40 
We want to figure out the number of times 48023500 can be divided by 40.

Going ahead to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (8) from the dividend, add it to 4, then carry on: 48 / 40

Moving on to step 2:
40 can be fit into 48 1 times, resulting in a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 48 and we're left with 8.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 40

On to step 3:
40 can be fit into 80 2 times, resulting in a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtracting 80 from 80 leaves us with 0.
Append the next digit (2) from the dividend to 0 and continue with: 2 / 40

Moving on to step 4:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 120.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 40

On to step 5:
When dividing 23 by 40, we get 0 with a remainder of 23.
The next digit of our result is 0. 
Result so far: 1200.0
If we subtract 0 from 23, we get 23.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 40

Advancing to step 6:
40 goes into 235 5 times with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 12005.0
Subtract 200 from 235 to get 35.
Grab the next digit (0) from the dividend, add it to 35, then carry on: 350 / 40

On to step 7:
40 goes into 350 8 times with a remainder of 30.
Write down 8 as next digit of the result. 
Result so far: 120058.0
The remainder is 30 after subtracting 320 from 350.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 40

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 1200587.0
If we subtract 280 from 300, we 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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1200587.5
Subtract 200 from 200 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.

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: 1200587.5
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1200587.5
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.

Our division results in 1200587.5 with a remaining 0.0.