We're dividing 428860 by 40 
We want to figure out the number of times 428860 can be divided by 40.

Let's proceed to step 1:
40 goes into 4 0 times 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.
Include the next digit (2) from the dividend after 4, then repeat: 42 / 40

Moving on to step 2:
40 goes into 42 1 times with a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 42 and we're left with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 40

Advancing to step 3:
When dividing 28 by 40, we get 0 with a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtracting 0 from 28 leaves us with 28.
Bring next digit (8) of the dividend behind the 28 and repeat the process: 288 / 40

Let's proceed to step 4:
40 can be fit into 288 7 times, resulting in a remainder of 8.
Record the quotient 7 as the next digit in the result. 
Result so far: 107.0
Deduct 280 from 288 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

Let's proceed to step 5:
When dividing 86 by 40, we get 2 with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 1072.0
Deduct 80 from 86 and we're left with 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 40

Step 6:
If we divide 60 by 40, we get 1 and a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 10721.0
The remainder is 20 after subtracting 40 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 10721.5
Subtract 200 from 200 to 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.

Moving on to step 8:
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: 10721.5
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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 10721.5
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.

Our division results in 10721.5 with a remaining 0.0.