We're dividing 792123 by 40 
We want to figure out the number of times 792123 can be divided by 40.

Advancing to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 40

Advancing to step 2:
The number 40 fits into 79 1 times, leaving a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 39 after subtracting 40 from 79.
Include the next digit (2) from the dividend after 39, then repeat: 392 / 40

Moving on to step 3:
When dividing 392 by 40, we get 9 with a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we take 360 away from 392, we end up with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 40

Advancing to step 4:
If we divide 321 by 40, we get 8 and a remainder of 1.
Record the quotient 8 as the next digit in the result. 
Result so far: 198.0
If we subtract 320 from 321, we get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 40

Advancing to step 5:
If we divide 12 by 40, we get 0 and a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 1980.0
Subtract 0 from 12 to get 12.
Bring next digit (3) of the dividend behind the 12 and repeat the process: 123 / 40

Going ahead to step 6:
The number 40 fits into 123 3 times, leaving a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 19803.0
Deduct 120 from 123 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 19803.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 19803.07
The remainder is 20 after subtracting 280 from 300.
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 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 19803.075
Subtract 200 from 200 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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19803.075
Subtracting 0 from 0 leaves us 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 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19803.075
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.

In conclusion, the division gives 19803.075 with a balance of 0.0.