We're dividing 459739 by 40 
Let's see how many times 40 fits into 459739.

Let's proceed 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
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (5) from the dividend, add it to 4, then carry on: 45 / 40

Going ahead to step 2:
When dividing 45 by 40, we get 1 with a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 5 after subtracting 40 from 45.
Fetch the next digit (9) from the dividend, attach it to 5 and continue: 59 / 40

Let's proceed to step 3:
When dividing 59 by 40, we get 1 with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 11.0
If we take 40 away from 59, we end up with 19.
Bring next digit (7) of the dividend behind the 19 and repeat the process: 197 / 40

Advancing to step 4:
When dividing 197 by 40, we get 4 with a remainder of 37.
The next digit of our result is 4. 
Result so far: 114.0
If we take 160 away from 197, we end up with 37.
Bring next digit (3) of the dividend behind the 37 and repeat the process: 373 / 40

Step 5:
40 goes into 373 9 times with a remainder of 13.
Record the quotient 9 as the next digit in the result. 
Result so far: 1149.0
Subtracting 360 from 373 leaves us with 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 40

Going ahead to step 6:
If we divide 139 by 40, we get 3 and a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 11493.0
Deduct 120 from 139 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
190 divided by 40 is 4 with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 11493.4
Subtract 160 from 190 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.

Moving on to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 11493.47
If we subtract 280 from 300, we get 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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 11493.475
Deduct 200 from 200 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 10:
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: 11493.475
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11493.475
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.

The final result is 11493.475 with a remainder of 0.0.