4761 ÷ 40 
We want to figure out the number of times 4761 can be divided by 40.

Moving on to step 1:
4 divided by 40 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (7) from the dividend, attach it to 4 and continue: 47 / 40

Going ahead to step 2:
40 goes into 47 1 times with a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 47, we end up with 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 40

Going ahead to step 3:
40 can be fit into 76 1 times, resulting in a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 11.0
Deduct 40 from 76 and we're left with 36.
Include the next digit (1) from the dividend after 36, then repeat: 361 / 40

Advancing to step 4:
361 divided by 40 is 9 with a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 119.0
Subtract 360 from 361 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.

Moving on to step 5:
40 can be fit into 10 0 times, resulting in a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 119.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 6:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 119.02
If we take 80 away from 100, we end up 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 7:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 119.025
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.

On to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 119.025
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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 119.025
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.

The quotient of the division is 119.025, and the remainder is 0.0.