We're dividing 495474 by 40 
Our goal is to divide 495474 by 40.

Advancing to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Step 2:
49 divided by 40 is 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 49 and we're left with 9.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 40

Advancing to step 3:
If we divide 95 by 40, we get 2 and a remainder of 15.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtract 80 from 95 to get 15.
Include the next digit (4) from the dividend after 15, then repeat: 154 / 40

Advancing to step 4:
When dividing 154 by 40, we get 3 with a remainder of 34.
The number 3 becomes the next digit in our result. 
Result so far: 123.0
If we subtract 120 from 154, we get 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

Going ahead to step 5:
347 divided by 40 is 8 with a remainder of 27.
Write down 8 as next digit of the result. 
Result so far: 1238.0
Subtracting 320 from 347 leaves us with 27.
Fetch the next digit (4) from the dividend, attach it to 27 and continue: 274 / 40

Moving on to step 6:
When dividing 274 by 40, we get 6 with a remainder of 34.
The next digit of our result is 6. 
Result so far: 12386.0
The remainder is 34 after subtracting 240 from 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 7:
40 can be fit into 340 8 times, resulting in a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 12386.8
Deduct 320 from 340 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 12386.85
Subtract 200 from 200 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.

On to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12386.85
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12386.85
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.

The final result is 12386.85 with a remainder of 0.0.