978455 divided by 40 
We're looking to find how many times 40 goes into 978455.

Let's proceed to step 1:
40 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Let's proceed to step 2:
If we divide 97 by 40, we get 2 and a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 97, we get 17.
Grab the next digit (8) from the dividend, add it to 17, then carry on: 178 / 40

Advancing to step 3:
178 divided by 40 is 4 with a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we subtract 160 from 178, we get 18.
Take the next digit (4) from the dividend and append it to 18, then repeat: 184 / 40

Moving on to step 4:
184 divided by 40 is 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 244.0
The remainder is 24 after subtracting 160 from 184.
Take the next digit (5) from the dividend and append it to 24, then repeat: 245 / 40

Step 5:
245 divided by 40 is 6 with a remainder of 5.
The next digit of our result is 6. 
Result so far: 2446.0
The remainder is 5 after subtracting 240 from 245.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 40

Moving on to step 6:
40 can be fit into 55 1 times, resulting in a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 24461.0
Subtract 40 from 55 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
The number 40 fits into 150 3 times, leaving a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 24461.3
The remainder is 30 after subtracting 120 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 24461.37
Subtracting 280 from 300 leaves us 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.

On to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 24461.375
If we take 200 away from 200, 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.

Step 10:
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: 24461.375
Subtract 0 from 0 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.

On to step 11:
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: 24461.375
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.

After the division, we end up with 24461.375 and a remainder of 0.0.