We divide 464978 by 40
Let's see how many times 40 fits into 464978.

Going ahead to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 40

Step 2:
40 goes into 46 1 times with a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 46 and we're left with 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 40

Let's proceed to step 3:
64 divided by 40 is 1 with a remainder of 24.
The next digit of our result is 1. 
Result so far: 11.0
The remainder is 24 after subtracting 40 from 64.
Fetch the next digit (9) from the dividend, attach it to 24 and continue: 249 / 40

Step 4:
40 can be fit into 249 6 times, resulting in a remainder of 9.
Use 6 as the next digit of our solution. 
Result so far: 116.0
The remainder is 9 after subtracting 240 from 249.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Moving on to step 5:
When dividing 97 by 40, we get 2 with a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 1162.0
Subtracting 80 from 97 leaves us with 17.
Take the next digit (8) from the dividend and append it to 17, then repeat: 178 / 40

Step 6:
178 divided by 40 is 4 with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 11624.0
Subtracting 160 from 178 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
40 goes into 180 4 times with a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 11624.4
Subtracting 160 from 180 leaves us 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 number 5 becomes the next digit in our result. 
Result so far: 11624.45
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 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11624.45
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 11624.45
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 quotient of the division is 11624.45, and the remainder is 0.0.