We look at the division of 560478 by 40 
Our goal is to divide 560478 by 40.

Going ahead to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (6) from the dividend after 5, then repeat: 56 / 40

Let's proceed to step 2:
40 can be fit into 56 1 times, resulting in a remainder of 16.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 56 and we're left with 16.
Take the next digit (0) from the dividend and append it to 16, then repeat: 160 / 40

Step 3:
If we divide 160 by 40, we get 4 and a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 14.0
If we take 160 away from 160, we end up with 0.
Take the next digit (4) from the dividend and append it to 0, then repeat: 4 / 40

Moving on to step 4:
40 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 140.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (7) from the dividend, attach it to 4 and continue: 47 / 40

Moving on to step 5:
The number 40 fits into 47 1 times, leaving a remainder of 7.
The next digit of our result is 1. 
Result so far: 1401.0
If we subtract 40 from 47, we get 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

Step 6:
The number 40 fits into 78 1 times, leaving a remainder of 38.
The next digit of our result is 1. 
Result so far: 14011.0
The remainder is 38 after subtracting 40 from 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 7:
380 divided by 40 is 9 with a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 14011.9
The remainder is 20 after subtracting 360 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 14011.95
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:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 14011.95
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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 14011.95
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 quotient of the division is 14011.95, and the remainder is 0.0.