We look at the division of 460132 by 40 
We want to figure out the number of times 460132 can be divided by 40.

Going ahead to step 1:
40 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 40

On to step 2:
46 divided by 40 is 1 with a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 46 and we're left with 6.
Grab the next digit (0) from the dividend, add it to 6, then carry on: 60 / 40

Going ahead to step 3:
If we divide 60 by 40, we get 1 and a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Deduct 40 from 60 and we're left with 20.
Take the next digit (1) from the dividend and append it to 20, then repeat: 201 / 40

Advancing to step 4:
201 divided by 40 is 5 with a remainder of 1.
The next digit of our result is 5. 
Result so far: 115.0
If we take 200 away from 201, we end up with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 40

On to step 5:
The number 40 fits into 13 0 times, leaving a remainder of 13.
The next digit of our result is 0. 
Result so far: 1150.0
If we take 0 away from 13, we end up with 13.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 40

On to step 6:
40 goes into 132 3 times with a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 11503.0
Subtract 120 from 132 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
The number 40 fits into 120 3 times, leaving a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 11503.3
The remainder is 0 after subtracting 120 from 120.
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:
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: 11503.3
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.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11503.3
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.

The final outcome is 11503.3, with a leftover of 0.0.