486922 ÷ 40 
Our goal is to divide 486922 by 40.

On to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (8) of the dividend behind the 4 and repeat the process: 48 / 40

Step 2:
40 can be fit into 48 1 times, resulting in a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 48 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

Step 3:
If we divide 86 by 40, we get 2 and a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtract 80 from 86 to get 6.
Append the next digit (9) from the dividend to 6 and continue with: 69 / 40

Advancing to step 4:
When dividing 69 by 40, we get 1 with a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 121.0
Subtract 40 from 69 to get 29.
Grab the next digit (2) from the dividend, add it to 29, then carry on: 292 / 40

On to step 5:
292 divided by 40 is 7 with a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 1217.0
Subtract 280 from 292 to get 12.
Bring next digit (2) of the dividend behind the 12 and repeat the process: 122 / 40

Step 6:
If we divide 122 by 40, we get 3 and a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 12173.0
Subtract 120 from 122 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
40 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 12173.0
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 12173.05
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.

On to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12173.05
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.

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: 12173.05
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.

The final result is 12173.05 with a remainder of 0.0.