We're dividing 442456 by 40 
We want to divide 442456 by 40.

On to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 40

Going ahead to step 2:
The number 40 fits into 44 1 times, leaving a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 44 and we're left with 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 40

Let's proceed to step 3:
40 goes into 42 1 times with a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 40 from 42 to get 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 40

Moving on to step 4:
24 divided by 40 is 0 with a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 110.0
If we take 0 away from 24, we end up with 24.
Include the next digit (5) from the dividend after 24, then repeat: 245 / 40

On to step 5:
40 goes into 245 6 times with a remainder of 5.
Put 6 as the next digit of the answer. 
Result so far: 1106.0
The remainder is 5 after subtracting 240 from 245.
Fetch the next digit (6) from the dividend, attach it to 5 and continue: 56 / 40

On to step 6:
If we divide 56 by 40, we get 1 and a remainder of 16.
Use 1 as the next digit of our solution. 
Result so far: 11061.0
Subtract 40 from 56 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 7:
160 divided by 40 is 4 with a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 11061.4
Deduct 160 from 160 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 8:
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: 11061.4
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.

Moving on to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 11061.4
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.

In conclusion, the division gives 11061.4 with a balance of 0.0.