We divide 819470 by 40
We want to figure out the number of times 819470 can be divided by 40.

Going ahead to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 40

On to step 2:
The number 40 fits into 81 2 times, leaving a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 80 from 81, we get 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 40

On to step 3:
If we divide 19 by 40, we get 0 and a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 20.0
The remainder is 19 after subtracting 0 from 19.
Fetch the next digit (4) from the dividend, attach it to 19 and continue: 194 / 40

Moving on to step 4:
The number 40 fits into 194 4 times, leaving a remainder of 34.
Use 4 as the next digit of our solution. 
Result so far: 204.0
Deduct 160 from 194 and we're left with 34.
Append the next digit (7) from the dividend to 34 and continue with: 347 / 40

Let's proceed to step 5:
If we divide 347 by 40, we get 8 and a remainder of 27.
The number 8 becomes the next digit in our result. 
Result so far: 2048.0
The remainder is 27 after subtracting 320 from 347.
Append the next digit (0) from the dividend to 27 and continue with: 270 / 40

On to step 6:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 20486.0
The remainder is 30 after subtracting 240 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 7:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 20486.7
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.

On to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 20486.75
Subtract 200 from 200 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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20486.75
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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20486.75
Deduct 0 from 0 and we're left 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 20486.75 with a remaining 0.0.