We look at the division of 492815 by 40 
We want to figure out the number of times 492815 can be divided by 40.

Going ahead to step 1:
4 divided by 40 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (9) from the dividend to 4 and continue with: 49 / 40

Going ahead to step 2:
49 divided by 40 is 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 49 leaves us with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 40

Step 3:
If we divide 92 by 40, we get 2 and a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we subtract 80 from 92, we get 12.
Take the next digit (8) from the dividend and append it to 12, then repeat: 128 / 40

Moving on to step 4:
When dividing 128 by 40, we get 3 with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 123.0
If we subtract 120 from 128, we get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 40

On to step 5:
40 goes into 81 2 times with a remainder of 1.
The next digit of our result is 2. 
Result so far: 1232.0
Deduct 80 from 81 and we're left with 1.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 40

Advancing to step 6:
If we divide 15 by 40, we get 0 and a remainder of 15.
The number 0 becomes the next digit in our result. 
Result so far: 12320.0
If we subtract 0 from 15, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
If we divide 150 by 40, we get 3 and a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 12320.3
If we subtract 120 from 150, we 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.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 12320.37
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:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 12320.375
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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 12320.375
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.

Let's proceed 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: 12320.375
If we subtract 0 from 0, 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.

After the division, we end up with 12320.375 and a remainder of 0.0.