We're dividing 497650 by 40 
We're looking to find how many times 40 goes into 497650.

On to step 1:
4 divided by 40 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 40

Moving on to step 2:
When dividing 49 by 40, we get 1 with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 49, we end up with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 40

On to step 3:
40 goes into 97 2 times with a remainder of 17.
The next digit of our result is 2. 
Result so far: 12.0
Subtracting 80 from 97 leaves us with 17.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 40

Advancing to step 4:
The number 40 fits into 176 4 times, leaving a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 124.0
Subtract 160 from 176 to get 16.
Bring next digit (5) of the dividend behind the 16 and repeat the process: 165 / 40

On to step 5:
40 goes into 165 4 times with a remainder of 5.
Record the quotient 4 as the next digit in the result. 
Result so far: 1244.0
The remainder is 5 after subtracting 160 from 165.
Grab the next digit (0) from the dividend, add it to 5, then carry on: 50 / 40

Moving on to step 6:
40 can be fit into 50 1 times, resulting in a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 12441.0
The remainder is 10 after subtracting 40 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 12441.2
Subtracting 80 from 100 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 12441.25
Subtract 200 from 200 to 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 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12441.25
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12441.25
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.

The final result is 12441.25 with a remainder of 0.0.