Let's divide 409551 by 40
We're looking to find how many times 40 goes into 409551.

Going ahead to step 1:
4 divided by 40 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
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

Step 2:
When dividing 40 by 40, we get 1 with a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 40, we end up with 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 40

Step 3:
40 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (5) from the dividend, attach it to 9 and continue: 95 / 40

Let's proceed to step 4:
95 divided by 40 is 2 with a remainder of 15.
Put 2 as the next digit of the answer. 
Result so far: 102.0
If we take 80 away from 95, we end up with 15.
Bring next digit (5) of the dividend behind the 15 and repeat the process: 155 / 40

Step 5:
The number 40 fits into 155 3 times, leaving a remainder of 35.
The next digit of our result is 3. 
Result so far: 1023.0
Subtracting 120 from 155 leaves us with 35.
Bring next digit (1) of the dividend behind the 35 and repeat the process: 351 / 40

Step 6:
When dividing 351 by 40, we get 8 with a remainder of 31.
Record the quotient 8 as the next digit in the result. 
Result so far: 10238.0
Subtracting 320 from 351 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 7:
When dividing 310 by 40, we get 7 with a remainder of 30.
The next digit of our result is 7. 
Result so far: 10238.7
If we subtract 280 from 310, we get 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.
Put 7 as the next digit of the answer. 
Result so far: 10238.77
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.

Our division results in 10238.77 with a remaining 0.02.