We're dividing 426004 by 40 
We want to divide 426004 by 40.

Let's proceed to step 1:
4 divided by 40 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (2) from the dividend after 4, then repeat: 42 / 40

On to step 2:
40 goes into 42 1 times with a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 42 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 40

On to step 3:
If we divide 26 by 40, we get 0 and a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 10.0
If we subtract 0 from 26, we get 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 40

Step 4:
The number 40 fits into 260 6 times, leaving a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 106.0
The remainder is 20 after subtracting 240 from 260.
Grab the next digit (0) from the dividend, add it to 20, then carry on: 200 / 40

Advancing to step 5:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1065.0
Subtract 200 from 200 to get 0.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 40

On to step 6:
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: 10650.0
Subtract 0 from 4 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 7:
When dividing 40 by 40, we get 1 with a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 10650.1
If we subtract 40 from 40, 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.

Moving on to step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10650.1
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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10650.1
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.

Our division results in 10650.1 with a remaining 0.0.