442360 ÷ 40 
We're looking to find how many times 40 goes into 442360.

Going ahead to step 1:
If we divide 4 by 40, we get 0 and 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 (4) of the dividend behind the 4 and repeat the process: 44 / 40

Going ahead to step 2:
40 can be fit into 44 1 times, resulting in a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 44 leaves us with 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 40

Let's proceed to step 3:
40 goes into 42 1 times with a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Subtracting 40 from 42 leaves us with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

Let's proceed to step 4:
The number 40 fits into 23 0 times, leaving a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 110.0
Subtracting 0 from 23 leaves us with 23.
Fetch the next digit (6) from the dividend, attach it to 23 and continue: 236 / 40

Moving on to step 5:
236 divided by 40 is 5 with a remainder of 36.
The next digit of our result is 5. 
Result so far: 1105.0
If we subtract 200 from 236, we get 36.
Bring next digit (0) of the dividend behind the 36 and repeat the process: 360 / 40

Going ahead to step 6:
40 can be fit into 360 9 times, resulting in a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 11059.0
Subtracting 360 from 360 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.

Going ahead to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11059.0
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.

Let's proceed to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 11059.0
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.

The final result is 11059.0 with a remainder of 0.0.