795618 divided by 40 
We want to figure out the number of times 795618 can be divided by 40.

Moving on to step 1:
40 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 40

On to step 2:
The number 40 fits into 79 1 times, leaving a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 79 leaves us with 39.
Include the next digit (5) from the dividend after 39, then repeat: 395 / 40

Going ahead to step 3:
395 divided by 40 is 9 with a remainder of 35.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Subtracting 360 from 395 leaves us with 35.
Grab the next digit (6) from the dividend, add it to 35, then carry on: 356 / 40

On to step 4:
When dividing 356 by 40, we get 8 with a remainder of 36.
Record the quotient 8 as the next digit in the result. 
Result so far: 198.0
If we subtract 320 from 356, we get 36.
Grab the next digit (1) from the dividend, add it to 36, then carry on: 361 / 40

Advancing to step 5:
40 goes into 361 9 times with a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 1989.0
The remainder is 1 after subtracting 360 from 361.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 40

On to step 6:
When dividing 18 by 40, we get 0 with a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 19890.0
If we subtract 0 from 18, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
40 can be fit into 180 4 times, resulting in a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 19890.4
The remainder is 20 after subtracting 160 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 19890.45
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.

Moving on to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19890.45
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 19890.45
The remainder is 0 after subtracting 0 from 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 19890.45 with a remaining 0.0.