494198 divided by 40 
We want to figure out the number of times 494198 can be divided by 40.

Advancing to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Going ahead to step 2:
The number 40 fits into 49 1 times, leaving a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 49 leaves us with 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

Advancing to step 3:
94 divided by 40 is 2 with a remainder of 14.
The next digit of our result is 2. 
Result so far: 12.0
If we take 80 away from 94, we end up with 14.
Include the next digit (1) from the dividend after 14, then repeat: 141 / 40

Going ahead to step 4:
40 goes into 141 3 times with a remainder of 21.
The number 3 becomes the next digit in our result. 
Result so far: 123.0
If we subtract 120 from 141, we get 21.
Take the next digit (9) from the dividend and append it to 21, then repeat: 219 / 40

On to step 5:
219 divided by 40 is 5 with a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 1235.0
If we take 200 away from 219, we end up with 19.
Fetch the next digit (8) from the dividend, attach it to 19 and continue: 198 / 40

On to step 6:
If we divide 198 by 40, we get 4 and a remainder of 38.
Use 4 as the next digit of our solution. 
Result so far: 12354.0
Deduct 160 from 198 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 7:
The number 40 fits into 380 9 times, leaving a remainder of 20.
Record the quotient 9 as the next digit in the result. 
Result so far: 12354.9
Deduct 360 from 380 and we're left with 20.
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 12354.95
If we subtract 200 from 200, 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 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12354.95
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12354.95
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.

Our division results in 12354.95 with a remaining 0.0.