Let's divide 467426 by 40
Let's see how many times 40 fits into 467426.

Let's proceed to step 1:
4 divided by 40 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 40

Step 2:
If we divide 46 by 40, we get 1 and a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 46 to get 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Going ahead to step 3:
40 goes into 67 1 times with a remainder of 27.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Deduct 40 from 67 and we're left with 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 40

Advancing to step 4:
40 can be fit into 274 6 times, resulting in a remainder of 34.
The next digit of our result is 6. 
Result so far: 116.0
Subtract 240 from 274 to get 34.
Include the next digit (2) from the dividend after 34, then repeat: 342 / 40

Moving on to step 5:
40 goes into 342 8 times with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 1168.0
If we take 320 away from 342, we end up with 22.
Fetch the next digit (6) from the dividend, attach it to 22 and continue: 226 / 40

On to step 6:
When dividing 226 by 40, we get 5 with a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 11685.0
Deduct 200 from 226 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
When dividing 260 by 40, we get 6 with a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 11685.6
Subtracting 240 from 260 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.

Going ahead to step 8:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 11685.65
Subtracting 200 from 200 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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11685.65
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 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11685.65
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.

In conclusion, the division gives 11685.65 with a balance of 0.0.