We're dividing 492260 by 40 
We want to divide 492260 by 40.

On to step 1:
40 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of 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

On to step 2:
When dividing 49 by 40, we get 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 49, we end up with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 40

Going ahead to step 3:
The number 40 fits into 92 2 times, leaving a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 80 from 92 leaves us with 12.
Append the next digit (2) from the dividend to 12 and continue with: 122 / 40

Moving on to step 4:
When dividing 122 by 40, we get 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 123.0
If we take 120 away from 122, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 40

Moving on to step 5:
The number 40 fits into 26 0 times, leaving a remainder of 26.
The next digit of our result is 0. 
Result so far: 1230.0
If we subtract 0 from 26, we get 26.
Grab the next digit (0) from the dividend, add it to 26, then carry on: 260 / 40

Going ahead to step 6:
40 can be fit into 260 6 times, resulting in a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 12306.0
Subtracting 240 from 260 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.

Moving on to step 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 12306.5
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.

Step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12306.5
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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12306.5
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.

The final result is 12306.5 with a remainder of 0.0.