404561 ÷ 40 
Our goal is to divide 404561 by 40.

On to step 1:
40 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 40

Step 2:
When dividing 40 by 40, we get 1 with a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 40 and we're left with 0.
Fetch the next digit (4) from the dividend, attach it to 0 and continue: 4 / 40

Step 3:
When dividing 4 by 40, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 10.0
If we subtract 0 from 4, we get 4.
Include the next digit (5) from the dividend after 4, then repeat: 45 / 40

Step 4:
40 goes into 45 1 times with a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 101.0
The remainder is 5 after subtracting 40 from 45.
Fetch the next digit (6) from the dividend, attach it to 5 and continue: 56 / 40

Going ahead to step 5:
40 can be fit into 56 1 times, resulting in a remainder of 16.
Write down 1 as next digit of the result. 
Result so far: 1011.0
If we take 40 away from 56, we end up with 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 40

Moving on to step 6:
If we divide 161 by 40, we get 4 and a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 10114.0
Subtract 160 from 161 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
The number 40 fits into 10 0 times, leaving a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 10114.0
Deduct 0 from 10 and we're left with 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 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 10114.02
Subtracting 80 from 100 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.

Going ahead to step 9:
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: 10114.025
If we subtract 200 from 200, 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10114.025
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10114.025
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.

After the division, we end up with 10114.025 and a remainder of 0.0.