We're dividing 497894 by 40 
We're looking to find how many times 40 goes into 497894.

Moving on to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 40

On to step 2:
40 can be fit into 49 1 times, resulting in a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 49 to get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 40

Step 3:
40 goes into 97 2 times with a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 12.0
The remainder is 17 after subtracting 80 from 97.
Grab the next digit (8) from the dividend, add it to 17, then carry on: 178 / 40

Let's proceed to step 4:
If we divide 178 by 40, we get 4 and a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 124.0
Deduct 160 from 178 and we're left with 18.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 40

Moving on to step 5:
40 goes into 189 4 times with a remainder of 29.
The next digit of our result is 4. 
Result so far: 1244.0
If we subtract 160 from 189, we get 29.
Grab the next digit (4) from the dividend, add it to 29, then carry on: 294 / 40

Going ahead to step 6:
40 goes into 294 7 times with a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 12447.0
If we take 280 away from 294, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
140 divided by 40 is 3 with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 12447.3
Deduct 120 from 140 and we're left 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.

Step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 12447.35
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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12447.35
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12447.35
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.

Our division results in 12447.35 with a remaining 0.0.