Let's divide 402478 by 40
Our goal is to divide 402478 by 40.

Step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 40

Moving on to step 2:
When dividing 40 by 40, we get 1 with a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 40 leaves us with 0.
Include the next digit (2) from the dividend after 0, then repeat: 2 / 40

Moving on to step 3:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we take 0 away from 2, we end up with 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 40

Let's proceed to step 4:
40 goes into 24 0 times with a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 100.0
If we take 0 away from 24, we end up with 24.
Take the next digit (7) from the dividend and append it to 24, then repeat: 247 / 40

Step 5:
40 goes into 247 6 times with a remainder of 7.
The number 6 becomes the next digit in our result. 
Result so far: 1006.0
The remainder is 7 after subtracting 240 from 247.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 40

Moving on to step 6:
When dividing 78 by 40, we get 1 with a remainder of 38.
The number 1 becomes the next digit in our result. 
Result so far: 10061.0
Subtracting 40 from 78 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
380 divided by 40 is 9 with a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 10061.9
The remainder is 20 after subtracting 360 from 380.
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 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 10061.95
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 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10061.95
Subtract 0 from 0 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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10061.95
Subtract 0 from 0 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.

In conclusion, the division gives 10061.95 with a balance of 0.0.