We're dividing 440911 by 40 
We want to figure out the number of times 440911 can be divided by 40.

Let's proceed to step 1:
40 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 40

Advancing to step 2:
If we divide 44 by 40, we get 1 and a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 44, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 40

Going ahead to step 3:
If we divide 40 by 40, we get 1 and a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 11.0
If we take 40 away from 40, we end up with 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 40

Going ahead to step 4:
When dividing 9 by 40, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 110.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 40

Let's proceed to step 5:
If we divide 91 by 40, we get 2 and a remainder of 11.
The next digit of our result is 2. 
Result so far: 1102.0
If we take 80 away from 91, we end up with 11.
Append the next digit (1) from the dividend to 11 and continue with: 111 / 40

Going ahead to step 6:
111 divided by 40 is 2 with a remainder of 31.
Record the quotient 2 as the next digit in the result. 
Result so far: 11022.0
Subtracting 80 from 111 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.

Moving on to step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 11022.7
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.

Moving on to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 11022.77
Subtract 280 from 300 to 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.

The quotient of the division is 11022.77, and the remainder is 0.02.