We look at the division of 406792 by 40 
Our goal is to divide 406792 by 40.

On 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
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 40

On to step 2:
40 divided by 40 is 1 with a remainder of 0.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 40 and we're left with 0.
Append the next digit (6) from the dividend to 0 and continue with: 6 / 40

Advancing to step 3:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 40

Advancing to step 4:
If we divide 67 by 40, we get 1 and a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 101.0
The remainder is 27 after subtracting 40 from 67.
Append the next digit (9) from the dividend to 27 and continue with: 279 / 40

Going ahead to step 5:
When dividing 279 by 40, we get 6 with a remainder of 39.
Write down 6 as next digit of the result. 
Result so far: 1016.0
If we subtract 240 from 279, we get 39.
Append the next digit (2) from the dividend to 39 and continue with: 392 / 40

Moving on to step 6:
When dividing 392 by 40, we get 9 with a remainder of 32.
The number 9 becomes the next digit in our result. 
Result so far: 10169.0
If we take 360 away from 392, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 7:
If we divide 320 by 40, we get 8 and a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 10169.8
If we subtract 320 from 320, 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.

Step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 10169.8
Subtract 0 from 0 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.

On to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10169.8
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 10169.8 with a remaining 0.0.