485317 ÷ 40 
We're looking to find how many times 40 goes into 485317.

Moving on to step 1:
40 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (8) from the dividend after 4, then repeat: 48 / 40

Advancing to step 2:
40 goes into 48 1 times with a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 48, we end up with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

Moving on to step 3:
The number 40 fits into 85 2 times, leaving a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
The remainder is 5 after subtracting 80 from 85.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 40

Going ahead to step 4:
The number 40 fits into 53 1 times, leaving a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 121.0
The remainder is 13 after subtracting 40 from 53.
Fetch the next digit (1) from the dividend, attach it to 13 and continue: 131 / 40

Step 5:
40 goes into 131 3 times with a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 1213.0
If we take 120 away from 131, we end up with 11.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 40

Step 6:
The number 40 fits into 117 2 times, leaving a remainder of 37.
Put 2 as the next digit of the answer. 
Result so far: 12132.0
If we take 80 away from 117, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 7:
370 divided by 40 is 9 with a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 12132.9
If we subtract 360 from 370, 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.

Step 8:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 12132.92
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 12132.925
Subtracting 200 from 200 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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12132.925
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.

Moving on to step 11:
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: 12132.925
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.

In conclusion, the division gives 12132.925 with a balance of 0.0.