We're dividing 407792 by 40 
We're looking to find how many times 40 goes into 407792.

Moving on to step 1:
40 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 40

On to step 2:
40 goes into 40 1 times with a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 40, we end up with 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 40

Moving on to step 3:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtract 0 from 7 to get 7.
Grab the next digit (7) from the dividend, add it to 7, then carry on: 77 / 40

Going ahead to step 4:
When dividing 77 by 40, we get 1 with a remainder of 37.
The next digit of our result is 1. 
Result so far: 101.0
If we subtract 40 from 77, we get 37.
Include the next digit (9) from the dividend after 37, then repeat: 379 / 40

Step 5:
The number 40 fits into 379 9 times, leaving a remainder of 19.
Put 9 as the next digit of the answer. 
Result so far: 1019.0
If we subtract 360 from 379, we get 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 40

Going ahead to step 6:
If we divide 192 by 40, we get 4 and a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 10194.0
If we subtract 160 from 192, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 7:
If we divide 320 by 40, we get 8 and a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 10194.8
Subtracting 320 from 320 leaves us 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.

Let's proceed to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10194.8
If we subtract 0 from 0, 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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 10194.8
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.

The final result is 10194.8 with a remainder of 0.0.