We divide 124451 by 40
Our goal is to divide 124451 by 40.

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
Subtracting 0 from 1 leaves us with 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 40

Moving on to step 2:
When dividing 12 by 40, we get 0 with a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 12 and we're left with 12.
Include the next digit (4) from the dividend after 12, then repeat: 124 / 40

Step 3:
124 divided by 40 is 3 with a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 120 from 124 leaves us with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 40

Going ahead to step 4:
If we divide 44 by 40, we get 1 and a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 31.0
Subtract 40 from 44 to get 4.
Include the next digit (5) from the dividend after 4, then repeat: 45 / 40

Moving on to step 5:
The number 40 fits into 45 1 times, leaving a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 311.0
Deduct 40 from 45 and we're left with 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 40

Step 6:
51 divided by 40 is 1 with a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 3111.0
Deduct 40 from 51 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 7:
40 can be fit into 110 2 times, resulting in a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 3111.2
Deduct 80 from 110 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 3111.27
If we take 280 away from 300, we end up 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.

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: 3111.275
If we subtract 200 from 200, 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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3111.275
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3111.275
If we take 0 away from 0, 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.

The final outcome is 3111.275, with a leftover of 0.0.