We divide 409976 by 40
We want to figure out the number of times 409976 can be divided by 40.

Advancing to step 1:
When dividing 4 by 40, we get 0 with 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 40

Step 2:
When dividing 40 by 40, we get 1 with a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 40 leaves us with 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 40

On to step 3:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 10.0
If we take 0 away from 9, we end up with 9.
Bring next digit (9) of the dividend behind the 9 and repeat the process: 99 / 40

Going ahead to step 4:
If we divide 99 by 40, we get 2 and a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 102.0
If we take 80 away from 99, we end up with 19.
Take the next digit (7) from the dividend and append it to 19, then repeat: 197 / 40

Going ahead to step 5:
40 can be fit into 197 4 times, resulting in a remainder of 37.
Put 4 as the next digit of the answer. 
Result so far: 1024.0
Subtract 160 from 197 to get 37.
Bring next digit (6) of the dividend behind the 37 and repeat the process: 376 / 40

On to step 6:
376 divided by 40 is 9 with a remainder of 16.
Put 9 as the next digit of the answer. 
Result so far: 10249.0
Subtract 360 from 376 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 7:
40 can be fit into 160 4 times, resulting in a remainder of 0.
Use 4 as the next digit of our solution. 
Result so far: 10249.4
The remainder is 0 after subtracting 160 from 160.
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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10249.4
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 10249.4
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.

In conclusion, the division gives 10249.4 with a balance of 0.0.