We look at the division of 497686 by 40 
Let's see how many times 40 fits into 497686.

Step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (9) from the dividend, attach it to 4 and continue: 49 / 40

Advancing to step 2:
40 can be fit into 49 1 times, resulting in a remainder of 9.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 49 to get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 40

Going ahead to step 3:
The number 40 fits into 97 2 times, leaving a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 80 from 97 and we're left with 17.
Bring next digit (6) of the dividend behind the 17 and repeat the process: 176 / 40

Going ahead to step 4:
The number 40 fits into 176 4 times, leaving a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 124.0
If we take 160 away from 176, we end up with 16.
Include the next digit (8) from the dividend after 16, then repeat: 168 / 40

Let's proceed to step 5:
168 divided by 40 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 1244.0
If we take 160 away from 168, we end up with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

Step 6:
When dividing 86 by 40, we get 2 with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 12442.0
The remainder is 6 after subtracting 80 from 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
60 divided by 40 is 1 with a remainder of 20.
The next digit of our result is 1. 
Result so far: 12442.1
The remainder is 20 after subtracting 40 from 60.
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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 12442.15
Subtract 200 from 200 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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12442.15
If we take 0 away from 0, 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 12442.15
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.

Our division results in 12442.15 with a remaining 0.0.