We look at the division of 454767 by 40 
Our goal is to divide 454767 by 40.

On to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (5) from the dividend, add it to 4, then carry on: 45 / 40

Moving on to step 2:
If we divide 45 by 40, we get 1 and a remainder of 5.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 45, we get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

Step 3:
40 goes into 54 1 times with a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 11.0
Deduct 40 from 54 and we're left with 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 40

On to step 4:
When dividing 147 by 40, we get 3 with a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 113.0
Deduct 120 from 147 and we're left with 27.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 40

On to step 5:
When dividing 276 by 40, we get 6 with a remainder of 36.
Record the quotient 6 as the next digit in the result. 
Result so far: 1136.0
If we take 240 away from 276, we end up with 36.
Fetch the next digit (7) from the dividend, attach it to 36 and continue: 367 / 40

Let's proceed to step 6:
When dividing 367 by 40, we get 9 with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 11369.0
Subtracting 360 from 367 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 7:
If we divide 70 by 40, we get 1 and a remainder of 30.
The next digit of our result is 1. 
Result so far: 11369.1
The remainder is 30 after subtracting 40 from 70.
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:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 11369.17
If we take 280 away from 300, we end up 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 11369.175
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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 11369.175
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 11369.175
Subtract 0 from 0 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.

The final outcome is 11369.175, with a leftover of 0.0.