Let's divide 478196 by 40
We want to figure out the number of times 478196 can be divided by 40.

On to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 40

Going ahead to step 2:
When dividing 47 by 40, we get 1 with a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 47 to get 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 40

Advancing to step 3:
When dividing 78 by 40, we get 1 with a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 11.0
The remainder is 38 after subtracting 40 from 78.
Take the next digit (1) from the dividend and append it to 38, then repeat: 381 / 40

Step 4:
If we divide 381 by 40, we get 9 and a remainder of 21.
The next digit of our result is 9. 
Result so far: 119.0
Subtract 360 from 381 to get 21.
Include the next digit (9) from the dividend after 21, then repeat: 219 / 40

Step 5:
219 divided by 40 is 5 with a remainder of 19.
Use 5 as the next digit of our solution. 
Result so far: 1195.0
The remainder is 19 after subtracting 200 from 219.
Include the next digit (6) from the dividend after 19, then repeat: 196 / 40

Step 6:
196 divided by 40 is 4 with a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 11954.0
Deduct 160 from 196 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 7:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 11954.9
Deduct 360 from 360 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.

On to step 8:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11954.9
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 11954.9
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 quotient of the division is 11954.9, and the remainder is 0.0.