We're dividing 447323 by 40 
We want to divide 447323 by 40.

Step 1:
40 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
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

Step 2:
If we divide 44 by 40, we get 1 and a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 4 after subtracting 40 from 44.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 40

Moving on to step 3:
47 divided by 40 is 1 with a remainder of 7.
The next digit of our result is 1. 
Result so far: 11.0
Subtracting 40 from 47 leaves us with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 40

Step 4:
When dividing 73 by 40, we get 1 with a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 111.0
If we subtract 40 from 73, we get 33.
Append the next digit (2) from the dividend to 33 and continue with: 332 / 40

Moving on to step 5:
40 can be fit into 332 8 times, resulting in a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 1118.0
Deduct 320 from 332 and we're left with 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 40

Step 6:
The number 40 fits into 123 3 times, leaving a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 11183.0
Subtracting 120 from 123 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
30 divided by 40 is 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 11183.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 11183.07
If we subtract 280 from 300, 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 11183.075
Deduct 200 from 200 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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11183.075
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11183.075
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 final outcome is 11183.075, with a leftover of 0.0.