We divide 437379 by 40
We want to divide 437379 by 40.

On to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 40

Advancing to step 2:
40 can be fit into 43 1 times, resulting in a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 3 after subtracting 40 from 43.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 40

Let's proceed to step 3:
40 can be fit into 37 0 times, resulting in a remainder of 37.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Subtracting 0 from 37 leaves us with 37.
Bring next digit (3) of the dividend behind the 37 and repeat the process: 373 / 40

Advancing to step 4:
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: 109.0
Subtracting 360 from 373 leaves us with 13.
Include the next digit (7) from the dividend after 13, then repeat: 137 / 40

Going ahead to step 5:
The number 40 fits into 137 3 times, leaving a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 1093.0
If we subtract 120 from 137, we get 17.
Fetch the next digit (9) from the dividend, attach it to 17 and continue: 179 / 40

Moving on to step 6:
179 divided by 40 is 4 with a remainder of 19.
Put 4 as the next digit of the answer. 
Result so far: 10934.0
Subtracting 160 from 179 leaves us 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.

Going ahead to step 7:
If we divide 190 by 40, we get 4 and a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 10934.4
Deduct 160 from 190 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 10934.47
Subtract 280 from 300 to 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 10934.475
If we subtract 200 from 200, we 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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 10934.475
If we take 0 away from 0, 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.

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: 10934.475
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.

In conclusion, the division gives 10934.475 with a balance of 0.0.