490765 ÷ 40 
We want to figure out the number of times 490765 can be divided by 40.

Let's proceed to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 40

Advancing to step 2:
40 goes into 49 1 times with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 49, we get 9.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 40

Advancing to step 3:
The number 40 fits into 90 2 times, leaving a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 80 from 90 and we're left with 10.
Take the next digit (7) from the dividend and append it to 10, then repeat: 107 / 40

Going ahead to step 4:
When dividing 107 by 40, we get 2 with a remainder of 27.
Use 2 as the next digit of our solution. 
Result so far: 122.0
If we subtract 80 from 107, we get 27.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 40

Advancing to step 5:
276 divided by 40 is 6 with a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 1226.0
The remainder is 36 after subtracting 240 from 276.
Bring next digit (5) of the dividend behind the 36 and repeat the process: 365 / 40

Let's proceed to step 6:
365 divided by 40 is 9 with a remainder of 5.
Record the quotient 9 as the next digit in the result. 
Result so far: 12269.0
If we subtract 360 from 365, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 7:
40 goes into 50 1 times with a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 12269.1
If we subtract 40 from 50, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 12269.12
If we subtract 80 from 100, 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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 12269.125
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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12269.125
If we subtract 0 from 0, 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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12269.125
If we subtract 0 from 0, 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.

The final outcome is 12269.125, with a leftover of 0.0.