We look at the division of 906048 by 40 
We're looking to find how many times 40 goes into 906048.

Step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 40

On to step 2:
If we divide 90 by 40, we get 2 and a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 10 after subtracting 80 from 90.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 40

Moving on to step 3:
When dividing 106 by 40, we get 2 with a remainder of 26.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
The remainder is 26 after subtracting 80 from 106.
Grab the next digit (0) from the dividend, add it to 26, then carry on: 260 / 40

Moving on to step 4:
If we divide 260 by 40, we get 6 and a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 226.0
Subtracting 240 from 260 leaves us with 20.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 40

Going ahead to step 5:
40 goes into 204 5 times with a remainder of 4.
Use 5 as the next digit of our solution. 
Result so far: 2265.0
If we take 200 away from 204, we end up with 4.
Take the next digit (8) from the dividend and append it to 4, then repeat: 48 / 40

On to step 6:
40 goes into 48 1 times with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 22651.0
Subtract 40 from 48 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 7:
40 goes into 80 2 times with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 22651.2
Subtract 80 from 80 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.

Advancing to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22651.2
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 22651.2
Deduct 0 from 0 and we're left 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.

In conclusion, the division gives 22651.2 with a balance of 0.0.