We're dividing 700947 by 40 
Let's see how many times 40 fits into 700947.

Going ahead to step 1:
40 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 40

On to step 2:
The number 40 fits into 70 1 times, leaving a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 30 after subtracting 40 from 70.
Take the next digit (0) from the dividend and append it to 30, then repeat: 300 / 40

On to step 3:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
Subtract 280 from 300 to get 20.
Fetch the next digit (9) from the dividend, attach it to 20 and continue: 209 / 40

On to step 4:
When dividing 209 by 40, we get 5 with a remainder of 9.
Write down 5 as next digit of the result. 
Result so far: 175.0
If we subtract 200 from 209, we get 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

Going ahead to step 5:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 1752.0
If we subtract 80 from 94, we get 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 40

Let's proceed to step 6:
The number 40 fits into 147 3 times, leaving a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 17523.0
Subtracting 120 from 147 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
40 goes into 270 6 times with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 17523.6
Subtracting 240 from 270 leaves us 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.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 17523.67
Subtracting 280 from 300 leaves us 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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 17523.675
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 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17523.675
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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17523.675
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.

Our division results in 17523.675 with a remaining 0.0.