488681 ÷ 40 
We want to divide 488681 by 40.

On to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (8) from the dividend and append it to 4, then repeat: 48 / 40

Let's proceed to step 2:
The number 40 fits into 48 1 times, leaving a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 8 after subtracting 40 from 48.
Take the next digit (8) from the dividend and append it to 8, then repeat: 88 / 40

Advancing to step 3:
If we divide 88 by 40, we get 2 and a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 80 from 88 and we're left with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 40

Advancing to step 4:
The number 40 fits into 86 2 times, leaving a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 122.0
Subtract 80 from 86 to get 6.
Fetch the next digit (8) from the dividend, attach it to 6 and continue: 68 / 40

On to step 5:
The number 40 fits into 68 1 times, leaving a remainder of 28.
Write down 1 as next digit of the result. 
Result so far: 1221.0
Deduct 40 from 68 and we're left with 28.
Take the next digit (1) from the dividend and append it to 28, then repeat: 281 / 40

Advancing to step 6:
40 goes into 281 7 times with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 12217.0
Subtract 280 from 281 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 12217.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 12217.02
If we subtract 80 from 100, we get 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:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 12217.025
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 12217.025
If we take 0 away from 0, 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.

Let's proceed to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12217.025
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 result is 12217.025 with a remainder of 0.0.