We're dividing 4605977 by 40 
Our goal is to divide 4605977 by 40.

Advancing to step 1:
40 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 40

Going ahead to step 2:
The number 40 fits into 46 1 times, leaving a remainder of 6.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 6 after subtracting 40 from 46.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 40

Step 3:
40 can be fit into 60 1 times, resulting in a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we subtract 40 from 60, we get 20.
Append the next digit (5) from the dividend to 20 and continue with: 205 / 40

Moving on to step 4:
If we divide 205 by 40, we get 5 and a remainder of 5.
The next digit of our result is 5. 
Result so far: 115.0
Deduct 200 from 205 and we're left with 5.
Take the next digit (9) from the dividend and append it to 5, then repeat: 59 / 40

Moving on to step 5:
40 can be fit into 59 1 times, resulting in a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 1151.0
If we subtract 40 from 59, we get 19.
Bring next digit (7) of the dividend behind the 19 and repeat the process: 197 / 40

Going ahead to step 6:
40 goes into 197 4 times with a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 11514.0
If we subtract 160 from 197, we get 37.
Fetch the next digit (7) from the dividend, attach it to 37 and continue: 377 / 40

Moving on to step 7:
If we divide 377 by 40, we get 9 and a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 115149.0
Subtracting 360 from 377 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 8:
The number 40 fits into 170 4 times, leaving a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 115149.4
If we subtract 160 from 170, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 9:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 115149.42
Deduct 80 from 100 and we're left 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.

Going ahead to step 10:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 115149.425
Deduct 200 from 200 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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 115149.425
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.

Let's proceed to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 115149.425
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 115149.425 with a balance of 0.0.