We look at the division of 990446 by 40 
We want to figure out the number of times 990446 can be divided by 40.

Step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 40

On to step 2:
When dividing 99 by 40, we get 2 with a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 80 from 99 and we're left with 19.
Fetch the next digit (0) from the dividend, attach it to 19 and continue: 190 / 40

Let's proceed to step 3:
40 can be fit into 190 4 times, resulting in a remainder of 30.
The next digit of our result is 4. 
Result so far: 24.0
If we take 160 away from 190, we end up with 30.
Append the next digit (4) from the dividend to 30 and continue with: 304 / 40

On to step 4:
When dividing 304 by 40, we get 7 with a remainder of 24.
Put 7 as the next digit of the answer. 
Result so far: 247.0
If we subtract 280 from 304, we get 24.
Append the next digit (4) from the dividend to 24 and continue with: 244 / 40

On to step 5:
When dividing 244 by 40, we get 6 with a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 2476.0
If we take 240 away from 244, we end up with 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 40

Going ahead to step 6:
When dividing 46 by 40, we get 1 with a remainder of 6.
The next digit of our result is 1. 
Result so far: 24761.0
If we take 40 away from 46, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
If we divide 60 by 40, we get 1 and a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 24761.1
If we subtract 40 from 60, 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 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24761.15
Subtracting 200 from 200 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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24761.15
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24761.15
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.

After the division, we end up with 24761.15 and a remainder of 0.0.