494041 ÷ 40 
We want to divide 494041 by 40.

Advancing to step 1:
4 divided by 40 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 40

On to step 2:
When dividing 49 by 40, we get 1 with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 9 after subtracting 40 from 49.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 40

Step 3:
If we divide 94 by 40, we get 2 and a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtracting 80 from 94 leaves us with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 40

Going ahead to step 4:
40 goes into 140 3 times with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 123.0
The remainder is 20 after subtracting 120 from 140.
Bring next digit (4) of the dividend behind the 20 and repeat the process: 204 / 40

Going ahead to step 5:
40 goes into 204 5 times with a remainder of 4.
Record the quotient 5 as the next digit in the result. 
Result so far: 1235.0
If we subtract 200 from 204, we get 4.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 40

Advancing to step 6:
41 divided by 40 is 1 with a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 12351.0
Subtracting 40 from 41 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
10 divided by 40 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 12351.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 12351.02
Deduct 80 from 100 and we're left 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.

Advancing to step 9:
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: 12351.025
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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12351.025
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12351.025
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 12351.025 with a balance of 0.0.