100460 divided by 40 
We want to divide 100460 by 40.

On to step 1:
40 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 40

On to step 2:
40 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Include the next digit (0) from the dividend after 10, then repeat: 100 / 40

Going ahead to step 3:
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: 2.0
The remainder is 20 after subtracting 80 from 100.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 40

Advancing to step 4:
The number 40 fits into 204 5 times, leaving a remainder of 4.
Write down 5 as next digit of the result. 
Result so far: 25.0
Deduct 200 from 204 and we're left with 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 40

Step 5:
40 goes into 46 1 times with a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 251.0
Subtracting 40 from 46 leaves us with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 40

Let's proceed to step 6:
If we divide 60 by 40, we get 1 and a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 2511.0
If we subtract 40 from 60, 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 7:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2511.5
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.

Step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2511.5
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2511.5
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.

The final result is 2511.5 with a remainder of 0.0.