We're dividing 445319 by 40 
We're looking to find how many times 40 goes into 445319.

Let's proceed to step 1:
40 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 40

Step 2:
40 can be fit into 44 1 times, resulting in a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 44, we get 4.
Take the next digit (5) from the dividend and append it to 4, then repeat: 45 / 40

Advancing to step 3:
45 divided by 40 is 1 with a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtract 40 from 45 to get 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 40

On to step 4:
When dividing 53 by 40, we get 1 with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 111.0
Deduct 40 from 53 and we're left with 13.
Fetch the next digit (1) from the dividend, attach it to 13 and continue: 131 / 40

Going ahead to step 5:
The number 40 fits into 131 3 times, leaving a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 1113.0
Deduct 120 from 131 and we're left with 11.
Take the next digit (9) from the dividend and append it to 11, then repeat: 119 / 40

On to step 6:
When dividing 119 by 40, we get 2 with a remainder of 39.
The number 2 becomes the next digit in our result. 
Result so far: 11132.0
Deduct 80 from 119 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
Put 9 as the next digit of the answer. 
Result so far: 11132.9
Subtracting 360 from 390 leaves us with 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:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 11132.97
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 11132.975
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11132.975
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.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 11132.975
Subtract 0 from 0 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.

After the division, we end up with 11132.975 and a remainder of 0.0.