426287 ÷ 40 
We're looking to find how many times 40 goes into 426287.

Let's proceed to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 40

Moving on to step 2:
If we divide 42 by 40, we get 1 and a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 42, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 40

On to step 3:
The number 40 fits into 26 0 times, leaving a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Deduct 0 from 26 and we're left with 26.
Fetch the next digit (2) from the dividend, attach it to 26 and continue: 262 / 40

On to step 4:
If we divide 262 by 40, we get 6 and a remainder of 22.
Write down 6 as next digit of the result. 
Result so far: 106.0
The remainder is 22 after subtracting 240 from 262.
Grab the next digit (8) from the dividend, add it to 22, then carry on: 228 / 40

Advancing to step 5:
When dividing 228 by 40, we get 5 with a remainder of 28.
The number 5 becomes the next digit in our result. 
Result so far: 1065.0
Subtract 200 from 228 to get 28.
Take the next digit (7) from the dividend and append it to 28, then repeat: 287 / 40

Advancing to step 6:
If we divide 287 by 40, we get 7 and a remainder of 7.
Use 7 as the next digit of our solution. 
Result so far: 10657.0
Deduct 280 from 287 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 10657.1
If we take 40 away from 70, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 10657.17
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
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: 10657.175
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10657.175
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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 10657.175
Deduct 0 from 0 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.

Our division results in 10657.175 with a remaining 0.0.