Let's divide 912454 by 40
We want to figure out the number of times 912454 can be divided by 40.

Step 1:
9 divided by 40 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (1) from the dividend after 9, then repeat: 91 / 40

Moving on to step 2:
If we divide 91 by 40, we get 2 and a remainder of 11.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 91, we end up with 11.
Bring next digit (2) of the dividend behind the 11 and repeat the process: 112 / 40

Step 3:
The number 40 fits into 112 2 times, leaving a remainder of 32.
The next digit of our result is 2. 
Result so far: 22.0
If we take 80 away from 112, we end up with 32.
Grab the next digit (4) from the dividend, add it to 32, then carry on: 324 / 40

Let's proceed to step 4:
When dividing 324 by 40, we get 8 with a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 228.0
If we take 320 away from 324, we end up with 4.
Append the next digit (5) from the dividend to 4 and continue with: 45 / 40

Moving on to step 5:
If we divide 45 by 40, we get 1 and a remainder of 5.
Put 1 as the next digit of the answer. 
Result so far: 2281.0
Subtract 40 from 45 to get 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 40

Advancing to step 6:
When dividing 54 by 40, we get 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 22811.0
If we subtract 40 from 54, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
When dividing 140 by 40, we get 3 with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 22811.3
If we subtract 120 from 140, 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.

Step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 22811.35
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.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 22811.35
Subtracting 0 from 0 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 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22811.35
Subtracting 0 from 0 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.

In conclusion, the division gives 22811.35 with a balance of 0.0.