We look at the division of 432622 by 40 
We want to figure out the number of times 432622 can be divided by 40.

Step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 40

Moving on to step 2:
43 divided by 40 is 1 with a remainder of 3.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 43, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Step 3:
40 goes into 32 0 times with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we take 0 away from 32, we end up with 32.
Grab the next digit (6) from the dividend, add it to 32, then carry on: 326 / 40

Step 4:
40 goes into 326 8 times with a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 108.0
Deduct 320 from 326 and we're left with 6.
Fetch the next digit (2) from the dividend, attach it to 6 and continue: 62 / 40

Step 5:
40 can be fit into 62 1 times, resulting in a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 1081.0
The remainder is 22 after subtracting 40 from 62.
Include the next digit (2) from the dividend after 22, then repeat: 222 / 40

Going ahead to step 6:
40 goes into 222 5 times with a remainder of 22.
Put 5 as the next digit of the answer. 
Result so far: 10815.0
If we subtract 200 from 222, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 7:
40 can be fit into 220 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 10815.5
Deduct 200 from 220 and we're left 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.

Let's proceed to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 10815.55
Subtracting 200 from 200 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.

The quotient of the division is 10815.55, and the remainder is 0.0.