We look at the division of 431610 by 40 
We want to figure out the number of times 431610 can be divided by 40.

Moving on to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 40

Let's proceed to step 2:
If we divide 43 by 40, we get 1 and a remainder of 3.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 43 leaves us with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

On to step 3:
When dividing 31 by 40, we get 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we subtract 0 from 31, we get 31.
Fetch the next digit (6) from the dividend, attach it to 31 and continue: 316 / 40

Going ahead to step 4:
The number 40 fits into 316 7 times, leaving a remainder of 36.
Put 7 as the next digit of the answer. 
Result so far: 107.0
If we take 280 away from 316, we end up with 36.
Take the next digit (1) from the dividend and append it to 36, then repeat: 361 / 40

On to step 5:
When dividing 361 by 40, we get 9 with a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 1079.0
If we take 360 away from 361, we end up with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 40

Going ahead to step 6:
The number 40 fits into 10 0 times, leaving a remainder of 10.
The next digit of our result is 0. 
Result so far: 10790.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 10790.2
Deduct 80 from 100 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 10790.25
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 9:
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: 10790.25
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 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: 10790.25
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.

The final result is 10790.25 with a remainder of 0.0.