Let's divide 44676 by 40
We're looking to find how many times 40 goes into 44676.

On to step 1:
40 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

Moving on to step 2:
40 goes into 44 1 times with a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 44, we end up with 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 40

Moving on to step 3:
If we divide 46 by 40, we get 1 and a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we take 40 away from 46, we end up with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

On to step 4:
40 can be fit into 67 1 times, resulting in a remainder of 27.
The next digit of our result is 1. 
Result so far: 111.0
Subtracting 40 from 67 leaves us with 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 40

Going ahead to step 5:
276 divided by 40 is 6 with a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 1116.0
The remainder is 36 after subtracting 240 from 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 6:
If we divide 360 by 40, we get 9 and a remainder of 0.
The next digit of our result is 9. 
Result so far: 1116.9
If we subtract 360 from 360, 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.

On to step 7:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 1116.9
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.

Going ahead to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1116.9
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.

The final outcome is 1116.9, with a leftover of 0.0.