We divide 481723 by 40
We want to divide 481723 by 40.

Going ahead to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (8) from the dividend, add it to 4, then carry on: 48 / 40

Moving on to step 2:
When dividing 48 by 40, we get 1 with a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 48 and we're left with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

On to step 3:
40 can be fit into 81 2 times, resulting in a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Subtracting 80 from 81 leaves us with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 40

Let's proceed to step 4:
When dividing 17 by 40, we get 0 with a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 120.0
The remainder is 17 after subtracting 0 from 17.
Include the next digit (2) from the dividend after 17, then repeat: 172 / 40

On to step 5:
172 divided by 40 is 4 with a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 1204.0
Subtracting 160 from 172 leaves us with 12.
Include the next digit (3) from the dividend after 12, then repeat: 123 / 40

Going ahead to step 6:
If we divide 123 by 40, we get 3 and a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 12043.0
Subtract 120 from 123 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
30 divided by 40 is 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 12043.0
Deduct 0 from 30 and we're left 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.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 12043.07
Deduct 280 from 300 and we're left 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.

Let's proceed to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 12043.075
Subtract 200 from 200 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12043.075
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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12043.075
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.

In conclusion, the division gives 12043.075 with a balance of 0.0.