We're dividing 417822 by 40 
We're looking to find how many times 40 goes into 417822.

Going ahead to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (1) from the dividend and append it to 4, then repeat: 41 / 40

Moving on to step 2:
40 can be fit into 41 1 times, resulting in a remainder of 1.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 41, we get 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 40

Step 3:
If we divide 17 by 40, we get 0 and a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtracting 0 from 17 leaves us with 17.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 40

Step 4:
40 can be fit into 178 4 times, resulting in a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 104.0
If we subtract 160 from 178, we get 18.
Append the next digit (2) from the dividend to 18 and continue with: 182 / 40

Going ahead to step 5:
The number 40 fits into 182 4 times, leaving a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 1044.0
If we subtract 160 from 182, we get 22.
Fetch the next digit (2) from the dividend, attach it to 22 and continue: 222 / 40

Going ahead to step 6:
40 can be fit into 222 5 times, resulting in a remainder of 22.
The next digit of our result is 5. 
Result so far: 10445.0
If we subtract 200 from 222, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
220 divided by 40 is 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 10445.5
The remainder is 20 after subtracting 200 from 220.
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 10445.55
If we take 200 away from 200, 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.

After the division, we end up with 10445.55 and a remainder of 0.0.