We divide 491621 by 40
We want to divide 491621 by 40.

On to step 1:
4 divided by 40 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (9) from the dividend to 4 and continue with: 49 / 40

Moving on to step 2:
49 divided by 40 is 1 with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 49, we end up with 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 40

Advancing to step 3:
If we divide 91 by 40, we get 2 and a remainder of 11.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Subtract 80 from 91 to get 11.
Include the next digit (6) from the dividend after 11, then repeat: 116 / 40

Advancing to step 4:
When dividing 116 by 40, we get 2 with a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 122.0
The remainder is 36 after subtracting 80 from 116.
Bring next digit (2) of the dividend behind the 36 and repeat the process: 362 / 40

On to step 5:
The number 40 fits into 362 9 times, leaving a remainder of 2.
Write down 9 as next digit of the result. 
Result so far: 1229.0
If we take 360 away from 362, we end up with 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 40

On to step 6:
40 goes into 21 0 times with a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 12290.0
The remainder is 21 after subtracting 0 from 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
210 divided by 40 is 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 12290.5
Deduct 200 from 210 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 12290.52
Deduct 80 from 100 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 12290.525
Deduct 200 from 200 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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 12290.525
If we subtract 0 from 0, 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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12290.525
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.

The final outcome is 12290.525, with a leftover of 0.0.