We look at the division of 486078 by 40 
Let's see how many times 40 fits into 486078.

Going ahead to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (8) from the dividend after 4, then repeat: 48 / 40

Moving on to step 2:
40 goes into 48 1 times with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 48 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 40

Going ahead to step 3:
86 divided by 40 is 2 with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 80 from 86 to get 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 40

Step 4:
60 divided by 40 is 1 with a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 121.0
If we take 40 away from 60, we end up with 20.
Bring next digit (7) of the dividend behind the 20 and repeat the process: 207 / 40

Going ahead to step 5:
40 goes into 207 5 times with a remainder of 7.
Record the quotient 5 as the next digit in the result. 
Result so far: 1215.0
If we subtract 200 from 207, we get 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 40

Going ahead to step 6:
78 divided by 40 is 1 with a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 12151.0
The remainder is 38 after subtracting 40 from 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 7:
If we divide 380 by 40, we get 9 and a remainder of 20.
The next digit of our result is 9. 
Result so far: 12151.9
Subtract 360 from 380 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.

Going ahead 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: 12151.95
If we take 200 away from 200, 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 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12151.95
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12151.95
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 12151.95 with a balance of 0.0.