We divide 416945 by 40
We want to divide 416945 by 40.

On to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (1) from the dividend and append it to 4, then repeat: 41 / 40

Moving on to step 2:
40 can be fit into 41 1 times, resulting in a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 41 leaves us with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 40

On to step 3:
40 can be fit into 16 0 times, resulting in a remainder of 16.
The next digit of our result is 0. 
Result so far: 10.0
Deduct 0 from 16 and we're left with 16.
Append the next digit (9) from the dividend to 16 and continue with: 169 / 40

Advancing to step 4:
If we divide 169 by 40, we get 4 and a remainder of 9.
Record the quotient 4 as the next digit in the result. 
Result so far: 104.0
If we subtract 160 from 169, we get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 40

On to step 5:
40 goes into 94 2 times with a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 1042.0
If we subtract 80 from 94, we get 14.
Include the next digit (5) from the dividend after 14, then repeat: 145 / 40

Moving on to step 6:
When dividing 145 by 40, we get 3 with a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 10423.0
Subtracting 120 from 145 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
250 divided by 40 is 6 with a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 10423.6
Subtract 240 from 250 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 10423.62
If we subtract 80 from 100, 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.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 10423.625
The remainder is 0 after subtracting 200 from 200.
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 10423.625
The remainder is 0 after subtracting 0 from 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 11:
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: 10423.625
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.

Our division results in 10423.625 with a remaining 0.0.