We divide 497423 by 40
Our goal is to divide 497423 by 40.

Step 1:
4 divided by 40 is 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.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Moving on to step 2:
49 divided by 40 is 1 with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 49, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Going ahead to step 3:
40 goes into 97 2 times with a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 12.0
Deduct 80 from 97 and we're left with 17.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 40

Moving on to step 4:
40 goes into 174 4 times with a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 124.0
The remainder is 14 after subtracting 160 from 174.
Grab the next digit (2) from the dividend, add it to 14, then carry on: 142 / 40

Step 5:
142 divided by 40 is 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 1243.0
Deduct 120 from 142 and we're left with 22.
Include the next digit (3) from the dividend after 22, then repeat: 223 / 40

Step 6:
If we divide 223 by 40, we get 5 and a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 12435.0
If we take 200 away from 223, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
The next digit of our result is 5. 
Result so far: 12435.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
40 goes into 300 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 12435.57
If we subtract 280 from 300, 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.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 12435.575
If we subtract 200 from 200, 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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 12435.575
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12435.575
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.

The quotient of the division is 12435.575, and the remainder is 0.0.