We look at the division of 447182 by 40 
We want to figure out the number of times 447182 can be divided by 40.

On to step 1:
4 divided by 40 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 40

Advancing to step 2:
If we divide 44 by 40, we get 1 and a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 44, we end up with 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 40

On to step 3:
40 can be fit into 47 1 times, resulting in a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
If we subtract 40 from 47, we get 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 40

Let's proceed to step 4:
When dividing 71 by 40, we get 1 with a remainder of 31.
The next digit of our result is 1. 
Result so far: 111.0
Subtracting 40 from 71 leaves us with 31.
Grab the next digit (8) from the dividend, add it to 31, then carry on: 318 / 40

Step 5:
If we divide 318 by 40, we get 7 and a remainder of 38.
Put 7 as the next digit of the answer. 
Result so far: 1117.0
Subtract 280 from 318 to get 38.
Bring next digit (2) of the dividend behind the 38 and repeat the process: 382 / 40

Step 6:
40 can be fit into 382 9 times, resulting in a remainder of 22.
The number 9 becomes the next digit in our result. 
Result so far: 11179.0
If we take 360 away from 382, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
220 divided by 40 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 11179.5
Subtracting 200 from 220 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 11179.55
Subtract 200 from 200 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.

The final outcome is 11179.55, with a leftover of 0.0.