402612 ÷ 40 
Let's see how many times 40 fits into 402612.

On to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 40

Moving on to step 2:
40 divided by 40 is 1 with a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 40 to get 0.
Fetch the next digit (2) from the dividend, attach it to 0 and continue: 2 / 40

Let's proceed to step 3:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
If we subtract 0 from 2, we get 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 40

Advancing to step 4:
The number 40 fits into 26 0 times, leaving a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 100.0
Subtracting 0 from 26 leaves us with 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 40

Advancing to step 5:
261 divided by 40 is 6 with a remainder of 21.
Write down 6 as next digit of the result. 
Result so far: 1006.0
If we take 240 away from 261, we end up with 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 40

Moving on to step 6:
40 can be fit into 212 5 times, resulting in a remainder of 12.
Write down 5 as next digit of the result. 
Result so far: 10065.0
Subtracting 200 from 212 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 7:
120 divided by 40 is 3 with a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 10065.3
If we subtract 120 from 120, 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.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10065.3
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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10065.3
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.

In conclusion, the division gives 10065.3 with a balance of 0.0.