We divide 44722060 by 40
Our goal is to divide 44722060 by 40.

Moving on to step 1:
4 divided by 40 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 40

Step 2:
The number 40 fits into 44 1 times, leaving a remainder of 4.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 44, we end up with 4.
Grab the next digit (7) from the dividend, add it to 4, then carry on: 47 / 40

Moving on to step 3:
When dividing 47 by 40, we get 1 with a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 11.0
The remainder is 7 after subtracting 40 from 47.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 40

Let's proceed to step 4:
40 goes into 72 1 times with a remainder of 32.
The next digit of our result is 1. 
Result so far: 111.0
Subtracting 40 from 72 leaves us with 32.
Grab the next digit (2) from the dividend, add it to 32, then carry on: 322 / 40

Let's proceed to step 5:
The number 40 fits into 322 8 times, leaving a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 1118.0
If we take 320 away from 322, we end up with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 40

Moving on to step 6:
The number 40 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 11180.0
Deduct 0 from 20 and we're left with 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 40

Advancing to step 7:
40 goes into 206 5 times with a remainder of 6.
Use 5 as the next digit of our solution. 
Result so far: 111805.0
The remainder is 6 after subtracting 200 from 206.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 40

Let's proceed to step 8:
60 divided by 40 is 1 with a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 1118051.0
If we subtract 40 from 60, we 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.
The number 5 becomes the next digit in our result. 
Result so far: 1118051.5
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1118051.5
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 11:
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: 1118051.5
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.

The final outcome is 1118051.5, with a leftover of 0.0.