Let's divide 40648930 by 40
Let's see how many times 40 fits into 40648930.

Moving on to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 40

Step 2:
40 divided by 40 is 1 with a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 40, we get 0.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 40

Advancing to step 3:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Subtracting 0 from 6 leaves us with 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 40

Advancing to step 4:
40 can be fit into 64 1 times, resulting in a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 101.0
Deduct 40 from 64 and we're left with 24.
Take the next digit (8) from the dividend and append it to 24, then repeat: 248 / 40

Moving on to step 5:
The number 40 fits into 248 6 times, leaving a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 1016.0
Subtract 240 from 248 to get 8.
Include the next digit (9) from the dividend after 8, then repeat: 89 / 40

Advancing to step 6:
40 can be fit into 89 2 times, resulting in a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 10162.0
Deduct 80 from 89 and we're left with 9.
Bring next digit (3) of the dividend behind the 9 and repeat the process: 93 / 40

Let's proceed to step 7:
When dividing 93 by 40, we get 2 with a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 101622.0
The remainder is 13 after subtracting 80 from 93.
Grab the next digit (0) from the dividend, add it to 13, then carry on: 130 / 40

Going ahead to step 8:
The number 40 fits into 130 3 times, leaving a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 1016223.0
If we subtract 120 from 130, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 9:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 1016223.2
Deduct 80 from 100 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.

Moving on to step 10:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1016223.25
Subtracting 200 from 200 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.

Step 11:
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: 1016223.25
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 12:
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: 1016223.25
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.

After the division, we end up with 1016223.25 and a remainder of 0.0.