We're dividing 49744 by 40 
We're looking to find how many times 40 goes into 49744.

On to step 1:
40 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 40

Moving on to step 2:
49 divided by 40 is 1 with a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 9 after subtracting 40 from 49.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

Step 3:
40 can be fit into 97 2 times, resulting in a remainder of 17.
The next digit of our result is 2. 
Result so far: 12.0
The remainder is 17 after subtracting 80 from 97.
Grab the next digit (4) from the dividend, add it to 17, then carry on: 174 / 40

Step 4:
174 divided by 40 is 4 with a remainder of 14.
The number 4 becomes the next digit in our result. 
Result so far: 124.0
Subtract 160 from 174 to get 14.
Bring next digit (4) of the dividend behind the 14 and repeat the process: 144 / 40

Advancing to step 5:
If we divide 144 by 40, we get 3 and a remainder of 24.
Use 3 as the next digit of our solution. 
Result so far: 1243.0
If we subtract 120 from 144, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 6:
When dividing 240 by 40, we get 6 with a remainder of 0.
The next digit of our result is 6. 
Result so far: 1243.6
If we take 240 away from 240, 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.

Advancing to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1243.6
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.

Step 8:
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: 1243.6
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.

Our division results in 1243.6 with a remaining 0.0.