We look at the division of 284439 by 40 
We're looking to find how many times 40 goes into 284439.

Step 1:
40 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 40

Going ahead to step 2:
40 goes into 28 0 times with a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Grab the next digit (4) from the dividend, add it to 28, then carry on: 284 / 40

Advancing to step 3:
If we divide 284 by 40, we get 7 and a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we take 280 away from 284, we end up with 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 40

Going ahead to step 4:
The number 40 fits into 44 1 times, leaving a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 71.0
Deduct 40 from 44 and we're left with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 40

Moving on to step 5:
If we divide 43 by 40, we get 1 and a remainder of 3.
The next digit of our result is 1. 
Result so far: 711.0
The remainder is 3 after subtracting 40 from 43.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 40

On to step 6:
39 divided by 40 is 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 7110.0
Subtracting 0 from 39 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
The number 40 fits into 390 9 times, leaving a remainder of 30.
The next digit of our result is 9. 
Result so far: 7110.9
Subtract 360 from 390 to 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.
Write down 7 as next digit of the result. 
Result so far: 7110.97
Subtracting 280 from 300 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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 7110.975
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7110.975
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7110.975
The remainder is 0 after subtracting 0 from 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 quotient of the division is 7110.975, and the remainder is 0.0.