We're dividing 446954 by 40 
We want to figure out the number of times 446954 can be divided by 40.

Step 1:
4 divided by 40 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 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
Subtract 40 from 44 to get 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 40

On to step 3:
40 goes into 46 1 times with a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtracting 40 from 46 leaves us with 6.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 40

Advancing to step 4:
The number 40 fits into 69 1 times, leaving a remainder of 29.
The next digit of our result is 1. 
Result so far: 111.0
If we take 40 away from 69, we end up with 29.
Grab the next digit (5) from the dividend, add it to 29, then carry on: 295 / 40

Let's proceed to step 5:
The number 40 fits into 295 7 times, leaving a remainder of 15.
Put 7 as the next digit of the answer. 
Result so far: 1117.0
Subtracting 280 from 295 leaves us with 15.
Take the next digit (4) from the dividend and append it to 15, then repeat: 154 / 40

Step 6:
When dividing 154 by 40, we get 3 with a remainder of 34.
Write down 3 as next digit of the result. 
Result so far: 11173.0
Subtracting 120 from 154 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 7:
When dividing 340 by 40, we get 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 11173.8
If we take 320 away from 340, we end up 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 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 11173.85
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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11173.85
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 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 11173.85
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 quotient of the division is 11173.85, and the remainder is 0.0.