486974 ÷ 40 
Let's see how many times 40 fits into 486974.

On to step 1:
If we divide 4 by 40, we get 0 and 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.
Append the next digit (8) from the dividend to 4 and continue with: 48 / 40

Moving on to step 2:
The number 40 fits into 48 1 times, leaving a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 48, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

Advancing to step 3:
86 divided by 40 is 2 with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we take 80 away from 86, we end up with 6.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 40

On to step 4:
If we divide 69 by 40, we get 1 and a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 121.0
Subtract 40 from 69 to get 29.
Append the next digit (7) from the dividend to 29 and continue with: 297 / 40

On to step 5:
The number 40 fits into 297 7 times, leaving a remainder of 17.
Write down 7 as next digit of the result. 
Result so far: 1217.0
Deduct 280 from 297 and we're left with 17.
Take the next digit (4) from the dividend and append it to 17, then repeat: 174 / 40

Step 6:
When dividing 174 by 40, we get 4 with a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 12174.0
Deduct 160 from 174 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 12174.3
The remainder is 20 after subtracting 120 from 140.
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 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 12174.35
Subtract 200 from 200 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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 12174.35
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12174.35
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.

Our division results in 12174.35 with a remaining 0.0.