We look at the division of 426263 by 40 
We want to figure out the number of times 426263 can be divided by 40.

Let's proceed 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
The remainder is 4 after subtracting 0 from 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 40

Step 2:
40 goes into 42 1 times with a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 42, we get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

On to step 3:
26 divided by 40 is 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtracting 0 from 26 leaves us with 26.
Bring next digit (2) of the dividend behind the 26 and repeat the process: 262 / 40

Going ahead to step 4:
262 divided by 40 is 6 with a remainder of 22.
Write down 6 as next digit of the result. 
Result so far: 106.0
If we take 240 away from 262, we end up with 22.
Include the next digit (6) from the dividend after 22, then repeat: 226 / 40

Advancing to step 5:
If we divide 226 by 40, we get 5 and a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 1065.0
Deduct 200 from 226 and we're left with 26.
Append the next digit (3) from the dividend to 26 and continue with: 263 / 40

Step 6:
40 goes into 263 6 times with a remainder of 23.
The number 6 becomes the next digit in our result. 
Result so far: 10656.0
Subtracting 240 from 263 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 10656.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 10656.57
If we subtract 280 from 300, we get 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:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10656.575
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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10656.575
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10656.575
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.

The quotient of the division is 10656.575, and the remainder is 0.0.