We divide 7948404 by 40
Let's see how many times 40 fits into 7948404.

Going ahead to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 40

Step 2:
79 divided by 40 is 1 with a remainder of 39.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 39 after subtracting 40 from 79.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 40

Advancing to step 3:
40 can be fit into 394 9 times, resulting in a remainder of 34.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtract 360 from 394 to get 34.
Include the next digit (8) from the dividend after 34, then repeat: 348 / 40

Going ahead to step 4:
40 can be fit into 348 8 times, resulting in a remainder of 28.
Use 8 as the next digit of our solution. 
Result so far: 198.0
If we take 320 away from 348, we end up with 28.
Include the next digit (4) from the dividend after 28, then repeat: 284 / 40

Going ahead to step 5:
When dividing 284 by 40, we get 7 with a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 1987.0
If we take 280 away from 284, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 40

On to step 6:
When dividing 40 by 40, we get 1 with a remainder of 0.
The next digit of our result is 1. 
Result so far: 19871.0
Deduct 40 from 40 and we're left with 0.
Take the next digit (4) from the dividend and append it to 0, then repeat: 4 / 40

Going ahead to step 7:
If we divide 4 by 40, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 198710.0
Subtract 0 from 4 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 8:
If we divide 40 by 40, we get 1 and a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 198710.1
The remainder is 0 after subtracting 40 from 40.
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 9:
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: 198710.1
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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 198710.1
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.

The final outcome is 198710.1, with a leftover of 0.0.