Let's divide 362458 by 40
We're looking to find how many times 40 goes into 362458.

Moving on to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 40

Advancing to step 2:
The number 40 fits into 36 0 times, leaving a remainder of 36.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 36 to get 36.
Take the next digit (2) from the dividend and append it to 36, then repeat: 362 / 40

Advancing to step 3:
362 divided by 40 is 9 with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtract 360 from 362 to get 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 40

Going ahead to step 4:
If we divide 24 by 40, we get 0 and a remainder of 24.
Write down 0 as next digit of the result. 
Result so far: 90.0
Subtracting 0 from 24 leaves us with 24.
Include the next digit (5) from the dividend after 24, then repeat: 245 / 40

Advancing to step 5:
When dividing 245 by 40, we get 6 with a remainder of 5.
The next digit of our result is 6. 
Result so far: 906.0
Deduct 240 from 245 and we're left with 5.
Fetch the next digit (8) from the dividend, attach it to 5 and continue: 58 / 40

Moving on to step 6:
The number 40 fits into 58 1 times, leaving a remainder of 18.
The next digit of our result is 1. 
Result so far: 9061.0
Subtract 40 from 58 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
40 can be fit into 180 4 times, resulting in a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 9061.4
Subtract 160 from 180 to 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 9061.45
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.

On to step 9:
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: 9061.45
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9061.45
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.

In conclusion, the division gives 9061.45 with a balance of 0.0.