Let's divide 814459 by 40
We want to divide 814459 by 40.

Step 1:
8 divided by 40 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 40

Moving on to step 2:
The number 40 fits into 81 2 times, leaving a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 80 away from 81, we end up with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 40

Going ahead to step 3:
40 goes into 14 0 times with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 20.0
Deduct 0 from 14 and we're left with 14.
Fetch the next digit (4) from the dividend, attach it to 14 and continue: 144 / 40

Step 4:
40 can be fit into 144 3 times, resulting in a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 203.0
If we subtract 120 from 144, we get 24.
Bring next digit (5) of the dividend behind the 24 and repeat the process: 245 / 40

Going ahead to step 5:
40 can be fit into 245 6 times, resulting in a remainder of 5.
Use 6 as the next digit of our solution. 
Result so far: 2036.0
If we subtract 240 from 245, we get 5.
Take the next digit (9) from the dividend and append it to 5, then repeat: 59 / 40

Advancing to step 6:
40 goes into 59 1 times with a remainder of 19.
The next digit of our result is 1. 
Result so far: 20361.0
Subtracting 40 from 59 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
40 can be fit into 190 4 times, resulting in a remainder of 30.
The next digit of our result is 4. 
Result so far: 20361.4
If we subtract 160 from 190, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 20361.47
If we subtract 280 from 300, 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.

Advancing to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 20361.475
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 20361.475
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20361.475
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.

After the division, we end up with 20361.475 and a remainder of 0.0.