48551 divided by 40 
We want to divide 48551 by 40.

Moving on to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 40

Step 2:
40 goes into 48 1 times with a remainder of 8.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 48, we get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 40

Let's proceed 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
Subtracting 80 from 85 leaves us with 5.
Append the next digit (5) from the dividend to 5 and continue with: 55 / 40

Moving on to step 4:
If we divide 55 by 40, we get 1 and a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 121.0
If we subtract 40 from 55, we get 15.
Append the next digit (1) from the dividend to 15 and continue with: 151 / 40

Moving on to step 5:
40 can be fit into 151 3 times, resulting in a remainder of 31.
Put 3 as the next digit of the answer. 
Result so far: 1213.0
The remainder is 31 after subtracting 120 from 151.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 6:
The number 40 fits into 310 7 times, leaving a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 1213.7
Deduct 280 from 310 and we're left 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.

Moving on to step 7:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 1213.77
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.

The final result is 1213.77 with a remainder of 0.02.