497607 ÷ 40 
We're looking to find how many times 40 goes into 497607.

On to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Advancing to step 2:
The number 40 fits into 49 1 times, leaving a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 49, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

On to step 3:
When dividing 97 by 40, we get 2 with a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Deduct 80 from 97 and we're left with 17.
Take the next digit (6) from the dividend and append it to 17, then repeat: 176 / 40

Going ahead to step 4:
40 goes into 176 4 times with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 124.0
Subtracting 160 from 176 leaves us with 16.
Bring next digit (0) of the dividend behind the 16 and repeat the process: 160 / 40

Advancing to step 5:
40 can be fit into 160 4 times, resulting in a remainder of 0.
The next digit of our result is 4. 
Result so far: 1244.0
Deduct 160 from 160 and we're left with 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 40

Advancing to step 6:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 12440.0
Subtract 0 from 7 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 7:
If we divide 70 by 40, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 12440.1
Deduct 40 from 70 and we're left 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.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 12440.17
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 12440.175
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 12440.175
Subtracting 0 from 0 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.

Advancing 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: 12440.175
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 outcome is 12440.175, with a leftover of 0.0.