Let's divide 490432 by 40
Our goal is to divide 490432 by 40.

Let's proceed to step 1:
4 divided by 40 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 40

Step 2:
49 divided by 40 is 1 with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 40 from 49 and we're left with 9.
Append the next digit (0) from the dividend to 9 and continue with: 90 / 40

Going ahead to step 3:
90 divided by 40 is 2 with a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 12.0
The remainder is 10 after subtracting 80 from 90.
Take the next digit (4) from the dividend and append it to 10, then repeat: 104 / 40

Advancing to step 4:
104 divided by 40 is 2 with a remainder of 24.
The next digit of our result is 2. 
Result so far: 122.0
The remainder is 24 after subtracting 80 from 104.
Append the next digit (3) from the dividend to 24 and continue with: 243 / 40

Moving on to step 5:
When dividing 243 by 40, we get 6 with a remainder of 3.
The next digit of our result is 6. 
Result so far: 1226.0
Subtracting 240 from 243 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

On to step 6:
The number 40 fits into 32 0 times, leaving a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 12260.0
If we subtract 0 from 32, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 7:
If we divide 320 by 40, we get 8 and a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 12260.8
If we take 320 away from 320, we end up 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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12260.8
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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 12260.8
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.

The final result is 12260.8 with a remainder of 0.0.