We're dividing 48563654 by 40 
We want to figure out the number of times 48563654 can be divided by 40.

Advancing to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 40

Going ahead to step 2:
When dividing 48 by 40, we get 1 with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 48 leaves us with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

Moving on to step 3:
The number 40 fits into 85 2 times, leaving a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 12.0
The remainder is 5 after subtracting 80 from 85.
Grab the next digit (6) from the dividend, add it to 5, then carry on: 56 / 40

On to step 4:
56 divided by 40 is 1 with a remainder of 16.
Put 1 as the next digit of the answer. 
Result so far: 121.0
If we take 40 away from 56, we end up with 16.
Bring next digit (3) of the dividend behind the 16 and repeat the process: 163 / 40

Advancing to step 5:
The number 40 fits into 163 4 times, leaving a remainder of 3.
Record the quotient 4 as the next digit in the result. 
Result so far: 1214.0
If we take 160 away from 163, we end up with 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 40

Going ahead to step 6:
The number 40 fits into 36 0 times, leaving a remainder of 36.
Use 0 as the next digit of our solution. 
Result so far: 12140.0
If we take 0 away from 36, we end up with 36.
Take the next digit (5) from the dividend and append it to 36, then repeat: 365 / 40

Going ahead to step 7:
40 can be fit into 365 9 times, resulting in a remainder of 5.
Write down 9 as next digit of the result. 
Result so far: 121409.0
The remainder is 5 after subtracting 360 from 365.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

Going ahead to step 8:
40 goes into 54 1 times with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 1214091.0
The remainder is 14 after subtracting 40 from 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 9:
The number 40 fits into 140 3 times, leaving a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 1214091.3
Deduct 120 from 140 and we're left 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 10:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1214091.35
If we take 200 away from 200, 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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 1214091.35
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.

Step 12:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1214091.35
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.

The final result is 1214091.35 with a remainder of 0.0.