406254 divided by 40 
Let's see how many times 40 fits into 406254.

Going ahead to step 1:
4 divided by 40 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 40

Advancing to step 2:
40 goes into 40 1 times with a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 40, we get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 40

Step 3:
When dividing 6 by 40, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
The remainder is 6 after subtracting 0 from 6.
Take the next digit (2) from the dividend and append it to 6, then repeat: 62 / 40

Moving on to step 4:
The number 40 fits into 62 1 times, leaving a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 101.0
Subtracting 40 from 62 leaves us with 22.
Take the next digit (5) from the dividend and append it to 22, then repeat: 225 / 40

Advancing to step 5:
40 can be fit into 225 5 times, resulting in a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 1015.0
Deduct 200 from 225 and we're left with 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 40

Step 6:
If we divide 254 by 40, we get 6 and a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 10156.0
Subtracting 240 from 254 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
If we divide 140 by 40, we get 3 and a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 10156.3
Deduct 120 from 140 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.

Advancing to step 8:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10156.35
Subtracting 200 from 200 leaves us 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10156.35
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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10156.35
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.

The final outcome is 10156.35, with a leftover of 0.0.