We divide 409970 by 40
Let's see how many times 40 fits into 409970.

On to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 40

Going ahead to step 2:
If we divide 40 by 40, we get 1 and a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 40 to get 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 40

Going ahead to step 3:
40 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 10.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 40

Step 4:
If we divide 99 by 40, we get 2 and a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 102.0
If we subtract 80 from 99, we get 19.
Bring next digit (7) of the dividend behind the 19 and repeat the process: 197 / 40

On to step 5:
When dividing 197 by 40, we get 4 with a remainder of 37.
Record the quotient 4 as the next digit in the result. 
Result so far: 1024.0
Subtract 160 from 197 to get 37.
Take the next digit (0) from the dividend and append it to 37, then repeat: 370 / 40

Step 6:
40 goes into 370 9 times with a remainder of 10.
The next digit of our result is 9. 
Result so far: 10249.0
If we subtract 360 from 370, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
40 goes into 100 2 times with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 10249.2
Subtract 80 from 100 to 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.

Advancing to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10249.25
Deduct 200 from 200 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.

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: 10249.25
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10249.25
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 10249.25 with a balance of 0.0.