494054 divided by 40 
Our goal is to divide 494054 by 40.

Advancing to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Moving on to step 2:
40 goes into 49 1 times with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 49 to get 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

Step 3:
40 goes into 94 2 times with a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Deduct 80 from 94 and we're left with 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 40

Step 4:
140 divided by 40 is 3 with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 123.0
Deduct 120 from 140 and we're left with 20.
Take the next digit (5) from the dividend and append it to 20, then repeat: 205 / 40

On to step 5:
40 can be fit into 205 5 times, resulting in a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 1235.0
Deduct 200 from 205 and we're left with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Advancing to step 6:
The number 40 fits into 54 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 12351.0
Subtract 40 from 54 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
The number 40 fits into 140 3 times, leaving a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 12351.3
Subtracting 120 from 140 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.

Let's proceed to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 12351.35
If we take 200 away from 200, 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.

Going ahead to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12351.35
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:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12351.35
The remainder is 0 after subtracting 0 from 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 12351.35, and the remainder is 0.0.