We divide 492682 by 40
Our goal is to divide 492682 by 40.

Step 1:
40 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (9) from the dividend, attach it to 4 and continue: 49 / 40

On to step 2:
The number 40 fits into 49 1 times, leaving a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 9 after subtracting 40 from 49.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 40

Let's proceed to step 3:
40 goes into 92 2 times with a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 80 from 92 to get 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 40

Advancing to step 4:
The number 40 fits into 126 3 times, leaving a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 123.0
The remainder is 6 after subtracting 120 from 126.
Append the next digit (8) from the dividend to 6 and continue with: 68 / 40

Step 5:
If we divide 68 by 40, we get 1 and a remainder of 28.
Write down 1 as next digit of the result. 
Result so far: 1231.0
Deduct 40 from 68 and we're left with 28.
Fetch the next digit (2) from the dividend, attach it to 28 and continue: 282 / 40

Advancing to step 6:
If we divide 282 by 40, we get 7 and a remainder of 2.
The next digit of our result is 7. 
Result so far: 12317.0
Subtracting 280 from 282 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
40 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 12317.0
Subtract 0 from 20 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.

Moving on to step 8:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 12317.05
Subtracting 200 from 200 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.

Going ahead to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 12317.05
If we subtract 0 from 0, 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:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12317.05
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 12317.05, and the remainder is 0.0.