514449 divided by 40 
Let's see how many times 40 fits into 514449.

Step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 40

Going ahead to step 2:
40 goes into 51 1 times with a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 51 to get 11.
Grab the next digit (4) from the dividend, add it to 11, then carry on: 114 / 40

Going ahead to step 3:
When dividing 114 by 40, we get 2 with a remainder of 34.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 80 from 114 to get 34.
Bring next digit (4) of the dividend behind the 34 and repeat the process: 344 / 40

Going ahead to step 4:
The number 40 fits into 344 8 times, leaving a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 128.0
If we take 320 away from 344, we end up with 24.
Bring next digit (4) of the dividend behind the 24 and repeat the process: 244 / 40

On to step 5:
If we divide 244 by 40, we get 6 and a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 1286.0
Deduct 240 from 244 and we're left with 4.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 40

Let's proceed to step 6:
The number 40 fits into 49 1 times, leaving a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 12861.0
If we subtract 40 from 49, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 7:
40 goes into 90 2 times with a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 12861.2
Subtract 80 from 90 to 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.

Going ahead to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 12861.22
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 12861.22 with a remaining 0.02.