398462 ÷ 40 
We want to divide 398462 by 40.

Moving on to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 40

Step 2:
40 can be fit into 39 0 times, resulting in a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Grab the next digit (8) from the dividend, add it to 39, then carry on: 398 / 40

Step 3:
40 goes into 398 9 times with a remainder of 38.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtract 360 from 398 to get 38.
Bring next digit (4) of the dividend behind the 38 and repeat the process: 384 / 40

On to step 4:
40 can be fit into 384 9 times, resulting in a remainder of 24.
The number 9 becomes the next digit in our result. 
Result so far: 99.0
Subtract 360 from 384 to get 24.
Fetch the next digit (6) from the dividend, attach it to 24 and continue: 246 / 40

Moving on to step 5:
246 divided by 40 is 6 with a remainder of 6.
Record the quotient 6 as the next digit in the result. 
Result so far: 996.0
Subtracting 240 from 246 leaves us with 6.
Append the next digit (2) from the dividend to 6 and continue with: 62 / 40

Moving on to step 6:
62 divided by 40 is 1 with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 9961.0
Subtracting 40 from 62 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
220 divided by 40 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 9961.5
Subtracting 200 from 220 leaves us 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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9961.55
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.

After the division, we end up with 9961.55 and a remainder of 0.0.