We look at the division of 409249 by 40 
Let's see how many times 40 fits into 409249.

On to step 1:
40 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 40

Advancing to step 2:
The number 40 fits into 40 1 times, leaving a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 40 to get 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 40

Moving on to step 3:
40 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 10.0
If we take 0 away from 9, we end up with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 40

Going ahead to step 4:
92 divided by 40 is 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 102.0
Subtracting 80 from 92 leaves us with 12.
Bring next digit (4) of the dividend behind the 12 and repeat the process: 124 / 40

Moving on to step 5:
40 goes into 124 3 times with a remainder of 4.
The number 3 becomes the next digit in our result. 
Result so far: 1023.0
If we subtract 120 from 124, we get 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Moving on to step 6:
The number 40 fits into 49 1 times, leaving a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 10231.0
If we take 40 away from 49, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 7:
90 divided by 40 is 2 with a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 10231.2
Subtract 80 from 90 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 10231.22
Subtract 80 from 100 to 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.

The quotient of the division is 10231.22, and the remainder is 0.02.