Let's divide 700310 by 40
We're looking to find how many times 40 goes into 700310.

Step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 40

Let's proceed to step 2:
40 goes into 70 1 times with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 70, we get 30.
Fetch the next digit (0) from the dividend, attach it to 30 and continue: 300 / 40

Going ahead to step 3:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Deduct 280 from 300 and we're left with 20.
Grab the next digit (3) from the dividend, add it to 20, then carry on: 203 / 40

Going ahead to step 4:
If we divide 203 by 40, we get 5 and a remainder of 3.
The next digit of our result is 5. 
Result so far: 175.0
The remainder is 3 after subtracting 200 from 203.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 40

On to step 5:
40 can be fit into 31 0 times, resulting in a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 1750.0
If we subtract 0 from 31, we get 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 40

On to step 6:
When dividing 310 by 40, we get 7 with a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 17507.0
The remainder is 30 after subtracting 280 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 17507.7
If we subtract 280 from 300, we get 20.
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 8:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 17507.75
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17507.75
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.

On 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: 17507.75
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.

Our division results in 17507.75 with a remaining 0.0.