435519 ÷ 40 
We're looking to find how many times 40 goes into 435519.

Moving on to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 40

Going ahead to step 2:
43 divided by 40 is 1 with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 43 leaves us with 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 40

Step 3:
40 goes into 35 0 times with a remainder of 35.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtracting 0 from 35 leaves us with 35.
Grab the next digit (5) from the dividend, add it to 35, then carry on: 355 / 40

Going ahead to step 4:
355 divided by 40 is 8 with a remainder of 35.
Record the quotient 8 as the next digit in the result. 
Result so far: 108.0
If we take 320 away from 355, we end up with 35.
Bring next digit (1) of the dividend behind the 35 and repeat the process: 351 / 40

On to step 5:
351 divided by 40 is 8 with a remainder of 31.
The next digit of our result is 8. 
Result so far: 1088.0
If we take 320 away from 351, we end up with 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 40

Moving on to step 6:
40 goes into 319 7 times with a remainder of 39.
The number 7 becomes the next digit in our result. 
Result so far: 10887.0
If we take 280 away from 319, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
390 divided by 40 is 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 10887.9
Deduct 360 from 390 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.

On to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The next digit of our result is 7. 
Result so far: 10887.97
If we take 280 away from 300, 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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10887.975
If we subtract 200 from 200, we 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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 10887.975
If we subtract 0 from 0, we 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:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10887.975
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.

After the division, we end up with 10887.975 and a remainder of 0.0.