407309 ÷ 40 
We want to figure out the number of times 407309 can be divided by 40.

Step 1:
40 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 40

Step 2:
40 goes into 40 1 times with a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 40 to get 0.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 40

Going ahead to step 3:
7 divided by 40 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we take 0 away from 7, we end up with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 40

Let's proceed to step 4:
40 can be fit into 73 1 times, resulting in a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 101.0
The remainder is 33 after subtracting 40 from 73.
Fetch the next digit (0) from the dividend, attach it to 33 and continue: 330 / 40

On to step 5:
The number 40 fits into 330 8 times, leaving a remainder of 10.
The next digit of our result is 8. 
Result so far: 1018.0
The remainder is 10 after subtracting 320 from 330.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 40

Going ahead to step 6:
If we divide 109 by 40, we get 2 and a remainder of 29.
Put 2 as the next digit of the answer. 
Result so far: 10182.0
Subtracting 80 from 109 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 7:
When dividing 290 by 40, we get 7 with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 10182.7
Deduct 280 from 290 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 10182.72
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 10182.725
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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10182.725
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.

Let's proceed to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10182.725
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.

In conclusion, the division gives 10182.725 with a balance of 0.0.