We divide 447492 by 40
We want to figure out the number of times 447492 can be divided by 40.

On to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 40

Going ahead to step 2:
40 goes into 44 1 times with a remainder of 4.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 40 from 44, we get 4.
Fetch the next digit (7) from the dividend, attach it to 4 and continue: 47 / 40

Going ahead to step 3:
The number 40 fits into 47 1 times, leaving a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we take 40 away from 47, we end up with 7.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 40

Advancing to step 4:
40 goes into 74 1 times with a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 111.0
Deduct 40 from 74 and we're left with 34.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 40

Let's proceed to step 5:
When dividing 349 by 40, we get 8 with a remainder of 29.
The number 8 becomes the next digit in our result. 
Result so far: 1118.0
If we take 320 away from 349, we end up with 29.
Bring next digit (2) of the dividend behind the 29 and repeat the process: 292 / 40

Advancing to step 6:
40 goes into 292 7 times with a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 11187.0
If we take 280 away from 292, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
40 goes into 120 3 times with a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 11187.3
Subtracting 120 from 120 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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11187.3
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 11187.3
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.

The quotient of the division is 11187.3, and the remainder is 0.0.