499155 divided by 40 
We want to figure out the number of times 499155 can be divided by 40.

Advancing to step 1:
40 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (9) from the dividend, attach it to 4 and continue: 49 / 40

Going ahead to step 2:
49 divided by 40 is 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 40 from 49, we get 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

Step 3:
The number 40 fits into 99 2 times, leaving a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we subtract 80 from 99, we get 19.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 40

Going ahead to step 4:
The number 40 fits into 191 4 times, leaving a remainder of 31.
The next digit of our result is 4. 
Result so far: 124.0
Deduct 160 from 191 and we're left with 31.
Grab the next digit (5) from the dividend, add it to 31, then carry on: 315 / 40

Advancing to step 5:
40 goes into 315 7 times with a remainder of 35.
Record the quotient 7 as the next digit in the result. 
Result so far: 1247.0
If we take 280 away from 315, we end up with 35.
Fetch the next digit (5) from the dividend, attach it to 35 and continue: 355 / 40

Let's proceed to step 6:
When dividing 355 by 40, we get 8 with a remainder of 35.
The number 8 becomes the next digit in our result. 
Result so far: 12478.0
Subtract 320 from 355 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 7:
350 divided by 40 is 8 with a remainder of 30.
Write down 8 as next digit of the result. 
Result so far: 12478.8
If we subtract 320 from 350, 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.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 12478.87
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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 12478.875
Deduct 200 from 200 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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12478.875
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:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12478.875
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.

Our division results in 12478.875 with a remaining 0.0.