We're dividing 499947 by 40 
Let's see how many times 40 fits into 499947.

Going ahead to step 1:
40 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 40

Moving on to step 2:
If we divide 49 by 40, we get 1 and a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 49 to get 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 40

Going ahead to step 3:
When dividing 99 by 40, we get 2 with a remainder of 19.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 80 from 99 and we're left with 19.
Bring next digit (9) of the dividend behind the 19 and repeat the process: 199 / 40

Step 4:
40 can be fit into 199 4 times, resulting in a remainder of 39.
Use 4 as the next digit of our solution. 
Result so far: 124.0
If we take 160 away from 199, we end up with 39.
Grab the next digit (4) from the dividend, add it to 39, then carry on: 394 / 40

Moving on to step 5:
If we divide 394 by 40, we get 9 and a remainder of 34.
The number 9 becomes the next digit in our result. 
Result so far: 1249.0
If we subtract 360 from 394, we get 34.
Append the next digit (7) from the dividend to 34 and continue with: 347 / 40

Let's proceed to step 6:
The number 40 fits into 347 8 times, leaving a remainder of 27.
Write down 8 as next digit of the result. 
Result so far: 12498.0
The remainder is 27 after subtracting 320 from 347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 7:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 12498.6
If we subtract 240 from 270, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 12498.67
If we subtract 280 from 300, we 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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 12498.675
If we subtract 200 from 200, 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12498.675
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.

Step 11:
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: 12498.675
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.

Our division results in 12498.675 with a remaining 0.0.