We divide 403457 by 40
Let's see how many times 40 fits into 403457.

Advancing to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 40

On to step 2:
40 divided by 40 is 1 with a remainder of 0.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 40 and we're left with 0.
Fetch the next digit (3) from the dividend, attach it to 0 and continue: 3 / 40

Going ahead to step 3:
When dividing 3 by 40, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
Subtract 0 from 3 to get 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 40

Let's proceed to step 4:
If we divide 34 by 40, we get 0 and a remainder of 34.
Put 0 as the next digit of the answer. 
Result so far: 100.0
If we subtract 0 from 34, we get 34.
Bring next digit (5) of the dividend behind the 34 and repeat the process: 345 / 40

Step 5:
The number 40 fits into 345 8 times, leaving a remainder of 25.
The number 8 becomes the next digit in our result. 
Result so far: 1008.0
The remainder is 25 after subtracting 320 from 345.
Take the next digit (7) from the dividend and append it to 25, then repeat: 257 / 40

On to step 6:
The number 40 fits into 257 6 times, leaving a remainder of 17.
Write down 6 as next digit of the result. 
Result so far: 10086.0
Deduct 240 from 257 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 7:
The number 40 fits into 170 4 times, leaving a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 10086.4
Deduct 160 from 170 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 10086.42
Subtract 80 from 100 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.

On to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10086.425
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10086.425
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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10086.425
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.

In conclusion, the division gives 10086.425 with a balance of 0.0.