Let's divide 476207 by 40
We want to divide 476207 by 40.

Step 1:
4 divided by 40 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 40

Let's proceed to step 2:
The number 40 fits into 47 1 times, leaving a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 7 after subtracting 40 from 47.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

Let's proceed to step 3:
When dividing 76 by 40, we get 1 with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
If we take 40 away from 76, we end up with 36.
Bring next digit (2) of the dividend behind the 36 and repeat the process: 362 / 40

Going ahead to step 4:
40 can be fit into 362 9 times, resulting in a remainder of 2.
Write down 9 as next digit of the result. 
Result so far: 119.0
The remainder is 2 after subtracting 360 from 362.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 40

Going ahead to step 5:
40 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 1190.0
Subtract 0 from 20 to get 20.
Bring next digit (7) of the dividend behind the 20 and repeat the process: 207 / 40

Moving on to step 6:
207 divided by 40 is 5 with a remainder of 7.
Use 5 as the next digit of our solution. 
Result so far: 11905.0
Deduct 200 from 207 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
70 divided by 40 is 1 with a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 11905.1
The remainder is 30 after subtracting 40 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 11905.17
Subtract 280 from 300 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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 11905.175
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 11905.175
If we subtract 0 from 0, we 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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11905.175
Subtracting 0 from 0 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 11905.175, and the remainder is 0.0.