We divide 446671 by 40
We're looking to find how many times 40 goes into 446671.

Going ahead to step 1:
40 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 40

Let's proceed to step 2:
44 divided by 40 is 1 with a remainder of 4.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 40 from 44, we get 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 40

Going ahead to step 3:
When dividing 46 by 40, we get 1 with a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 40 from 46 to get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 40

On to step 4:
The number 40 fits into 66 1 times, leaving a remainder of 26.
The next digit of our result is 1. 
Result so far: 111.0
If we take 40 away from 66, we end up with 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 40

On to step 5:
When dividing 267 by 40, we get 6 with a remainder of 27.
Write down 6 as next digit of the result. 
Result so far: 1116.0
If we subtract 240 from 267, we get 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 40

Let's proceed to step 6:
40 goes into 271 6 times with a remainder of 31.
Use 6 as the next digit of our solution. 
Result so far: 11166.0
If we take 240 away from 271, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
The number 40 fits into 310 7 times, leaving a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 11166.7
If we take 280 away from 310, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 11166.77
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.

The final outcome is 11166.77, with a leftover of 0.02.