We look at the division of 406417 by 40 
We want to figure out the number of times 406417 can be divided by 40.

Advancing to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 40

Advancing to step 2:
40 goes into 40 1 times with a remainder of 0.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 40 to get 0.
Grab the next digit (6) from the dividend, add it to 0, then carry on: 6 / 40

Step 3:
If we divide 6 by 40, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 40

Advancing to step 4:
40 goes into 64 1 times with a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 101.0
If we subtract 40 from 64, we get 24.
Grab the next digit (1) from the dividend, add it to 24, then carry on: 241 / 40

Moving on to step 5:
40 goes into 241 6 times with a remainder of 1.
Put 6 as the next digit of the answer. 
Result so far: 1016.0
Subtracting 240 from 241 leaves us with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Moving on to step 6:
When dividing 17 by 40, we get 0 with a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 10160.0
If we take 0 away from 17, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 7:
If we divide 170 by 40, we get 4 and a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 10160.4
Subtracting 160 from 170 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 10160.42
Subtracting 80 from 100 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 10160.425
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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10160.425
Subtracting 0 from 0 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.

Step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 10160.425
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 10160.425 and a remainder of 0.0.