Let's divide 77178808 by 40
Our goal is to divide 77178808 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 subtract 0 from 7, we get 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 40

Let's proceed to step 2:
When dividing 77 by 40, we get 1 with a remainder of 37.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 37 after subtracting 40 from 77.
Fetch the next digit (1) from the dividend, attach it to 37 and continue: 371 / 40

Going ahead to step 3:
40 can be fit into 371 9 times, resulting in a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
If we subtract 360 from 371, we get 11.
Grab the next digit (7) from the dividend, add it to 11, then carry on: 117 / 40

Let's proceed to step 4:
If we divide 117 by 40, we get 2 and a remainder of 37.
Put 2 as the next digit of the answer. 
Result so far: 192.0
If we subtract 80 from 117, we get 37.
Fetch the next digit (8) from the dividend, attach it to 37 and continue: 378 / 40

Step 5:
40 can be fit into 378 9 times, resulting in a remainder of 18.
The next digit of our result is 9. 
Result so far: 1929.0
Deduct 360 from 378 and we're left with 18.
Include the next digit (8) from the dividend after 18, then repeat: 188 / 40

Step 6:
When dividing 188 by 40, we get 4 with a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 19294.0
Subtract 160 from 188 to get 28.
Include the next digit (0) from the dividend after 28, then repeat: 280 / 40

Moving on to step 7:
When dividing 280 by 40, we get 7 with a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 192947.0
Subtract 280 from 280 to get 0.
Grab the next digit (8) from the dividend, add it to 0, then carry on: 8 / 40

Moving on to step 8:
40 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 1929470.0
Subtracting 0 from 8 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
When dividing 80 by 40, we get 2 with a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 1929470.2
Subtract 80 from 80 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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1929470.2
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.

On to step 11:
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: 1929470.2
Subtract 0 from 0 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.

The final result is 1929470.2 with a remainder of 0.0.