We look at the division of 472161 by 40 
We want to divide 472161 by 40.

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
Subtract 0 from 4 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 40

Step 2:
When dividing 47 by 40, we get 1 with a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 47 and we're left with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 40

Advancing to step 3:
40 goes into 72 1 times with a remainder of 32.
Write down 1 as next digit of the result. 
Result so far: 11.0
Deduct 40 from 72 and we're left with 32.
Include the next digit (1) from the dividend after 32, then repeat: 321 / 40

Advancing to step 4:
321 divided by 40 is 8 with a remainder of 1.
Put 8 as the next digit of the answer. 
Result so far: 118.0
If we take 320 away from 321, we end up with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 40

Moving on to step 5:
40 goes into 16 0 times with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 1180.0
Subtract 0 from 16 to get 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 40

Step 6:
161 divided by 40 is 4 with a remainder of 1.
Write down 4 as next digit of the result. 
Result so far: 11804.0
Deduct 160 from 161 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
The number 40 fits into 10 0 times, leaving a remainder of 10.
The next digit of our result is 0. 
Result so far: 11804.0
If we subtract 0 from 10, we 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.

Let's proceed to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 11804.02
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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 11804.025
The remainder is 0 after subtracting 200 from 200.
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 10:
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: 11804.025
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 11804.025
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 quotient of the division is 11804.025, and the remainder is 0.0.