We're dividing 494124 by 40 
We want to divide 494124 by 40.

Going ahead to step 1:
40 can be fit into 4 0 times, resulting in 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.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 40

Advancing to step 2:
When dividing 49 by 40, we get 1 with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 49 leaves us with 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 40

Step 3:
The number 40 fits into 94 2 times, leaving a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we take 80 away from 94, we end up with 14.
Take the next digit (1) from the dividend and append it to 14, then repeat: 141 / 40

Let's proceed to step 4:
40 can be fit into 141 3 times, resulting in a remainder of 21.
The next digit of our result is 3. 
Result so far: 123.0
If we take 120 away from 141, we end up with 21.
Grab the next digit (2) from the dividend, add it to 21, then carry on: 212 / 40

Step 5:
212 divided by 40 is 5 with a remainder of 12.
The next digit of our result is 5. 
Result so far: 1235.0
Deduct 200 from 212 and we're left with 12.
Grab the next digit (4) from the dividend, add it to 12, then carry on: 124 / 40

On to step 6:
When dividing 124 by 40, we get 3 with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 12353.0
Deduct 120 from 124 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
40 can be fit into 40 1 times, resulting in a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 12353.1
Subtract 40 from 40 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.

Advancing to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12353.1
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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12353.1
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.

The quotient of the division is 12353.1, and the remainder is 0.0.