477281 ÷ 40 
We want to figure out the number of times 477281 can be divided by 40.

Moving on to step 1:
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: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 40

Step 2:
40 goes into 47 1 times with a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 47 and we're left with 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 40

Advancing to step 3:
77 divided by 40 is 1 with a remainder of 37.
The next digit of our result is 1. 
Result so far: 11.0
If we take 40 away from 77, we end up with 37.
Fetch the next digit (2) from the dividend, attach it to 37 and continue: 372 / 40

Let's proceed to step 4:
The number 40 fits into 372 9 times, leaving a remainder of 12.
Write down 9 as next digit of the result. 
Result so far: 119.0
Deduct 360 from 372 and we're left with 12.
Fetch the next digit (8) from the dividend, attach it to 12 and continue: 128 / 40

Step 5:
When dividing 128 by 40, we get 3 with a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 1193.0
If we take 120 away from 128, we end up with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

Moving on to step 6:
When dividing 81 by 40, we get 2 with a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 11932.0
If we take 80 away from 81, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 11932.0
Subtract 0 from 10 to 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.

On to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 11932.02
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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 11932.025
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 11932.025
Deduct 0 from 0 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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 11932.025
Deduct 0 from 0 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.

Our division results in 11932.025 with a remaining 0.0.