478581 ÷ 40 
We want to divide 478581 by 40.

On to step 1:
4 divided by 40 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 40

Let's proceed to step 2:
If we divide 47 by 40, we get 1 and a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 47 to get 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 40

On to step 3:
40 can be fit into 78 1 times, resulting in a remainder of 38.
The next digit of our result is 1. 
Result so far: 11.0
If we subtract 40 from 78, we get 38.
Include the next digit (5) from the dividend after 38, then repeat: 385 / 40

Let's proceed to step 4:
385 divided by 40 is 9 with a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 119.0
Deduct 360 from 385 and we're left with 25.
Take the next digit (8) from the dividend and append it to 25, then repeat: 258 / 40

On to step 5:
The number 40 fits into 258 6 times, leaving a remainder of 18.
Use 6 as the next digit of our solution. 
Result so far: 1196.0
Deduct 240 from 258 and we're left with 18.
Append the next digit (1) from the dividend to 18 and continue with: 181 / 40

Going ahead to step 6:
The number 40 fits into 181 4 times, leaving a remainder of 21.
Record the quotient 4 as the next digit in the result. 
Result so far: 11964.0
The remainder is 21 after subtracting 160 from 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
40 goes into 210 5 times with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 11964.5
Subtracting 200 from 210 leaves us 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.

Going ahead 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: 11964.52
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.
Write down 5 as next digit of the result. 
Result so far: 11964.525
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 11964.525
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 11964.525
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.

The final outcome is 11964.525, with a leftover of 0.0.