Let's divide 474188 by 40
We're looking to find how many times 40 goes into 474188.

Let's proceed to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 40

Moving on to step 2:
40 goes into 47 1 times with a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 47, we get 7.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 40

Moving on to step 3:
40 can be fit into 74 1 times, resulting in a remainder of 34.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Subtracting 40 from 74 leaves us with 34.
Bring next digit (1) of the dividend behind the 34 and repeat the process: 341 / 40

Advancing to step 4:
If we divide 341 by 40, we get 8 and a remainder of 21.
Record the quotient 8 as the next digit in the result. 
Result so far: 118.0
Subtracting 320 from 341 leaves us with 21.
Bring next digit (8) of the dividend behind the 21 and repeat the process: 218 / 40

Going ahead to step 5:
40 goes into 218 5 times with a remainder of 18.
Record the quotient 5 as the next digit in the result. 
Result so far: 1185.0
Subtracting 200 from 218 leaves us with 18.
Include the next digit (8) from the dividend after 18, then repeat: 188 / 40

Moving on to step 6:
40 can be fit into 188 4 times, resulting in a remainder of 28.
The next digit of our result is 4. 
Result so far: 11854.0
Deduct 160 from 188 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
280 divided by 40 is 7 with a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 11854.7
Subtract 280 from 280 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.

Going ahead to step 8:
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: 11854.7
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11854.7
The remainder is 0 after subtracting 0 from 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 11854.7 and a remainder of 0.0.