454017 ÷ 40 
Our goal is to divide 454017 by 40.

Step 1:
40 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (5) from the dividend to 4 and continue with: 45 / 40

On to step 2:
If we divide 45 by 40, we get 1 and a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 5 after subtracting 40 from 45.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 40

On to step 3:
The number 40 fits into 54 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we subtract 40 from 54, we get 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 40

Advancing to step 4:
40 goes into 140 3 times with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 113.0
If we take 120 away from 140, we end up with 20.
Grab the next digit (1) from the dividend, add it to 20, then carry on: 201 / 40

Advancing to step 5:
40 goes into 201 5 times with a remainder of 1.
The number 5 becomes the next digit in our result. 
Result so far: 1135.0
If we take 200 away from 201, we end up with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Going ahead to step 6:
The number 40 fits into 17 0 times, leaving a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 11350.0
If we subtract 0 from 17, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 7:
40 goes into 170 4 times with a remainder of 10.
The next digit of our result is 4. 
Result so far: 11350.4
Deduct 160 from 170 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.

Advancing to step 8:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 11350.42
If we subtract 80 from 100, we get 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 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 11350.425
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.

Moving on to step 10:
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: 11350.425
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 11350.425
The remainder is 0 after subtracting 0 from 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 11350.425 with a balance of 0.0.