65767978 divided by 40 
We want to divide 65767978 by 40.

Let's proceed to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Bring next digit (5) of the dividend behind the 6 and repeat the process: 65 / 40

Advancing to step 2:
The number 40 fits into 65 1 times, leaving a remainder of 25.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 65 and we're left with 25.
Include the next digit (7) from the dividend after 25, then repeat: 257 / 40

Let's proceed to step 3:
257 divided by 40 is 6 with a remainder of 17.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Deduct 240 from 257 and we're left with 17.
Include the next digit (6) from the dividend after 17, then repeat: 176 / 40

Moving on to step 4:
When dividing 176 by 40, we get 4 with a remainder of 16.
The next digit of our result is 4. 
Result so far: 164.0
The remainder is 16 after subtracting 160 from 176.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 40

Step 5:
40 can be fit into 167 4 times, resulting in a remainder of 7.
The next digit of our result is 4. 
Result so far: 1644.0
Subtracting 160 from 167 leaves us with 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 40

Advancing to step 6:
40 can be fit into 79 1 times, resulting in a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 16441.0
Deduct 40 from 79 and we're left with 39.
Fetch the next digit (7) from the dividend, attach it to 39 and continue: 397 / 40

Let's proceed to step 7:
40 can be fit into 397 9 times, resulting in a remainder of 37.
The number 9 becomes the next digit in our result. 
Result so far: 164419.0
If we take 360 away from 397, we end up with 37.
Fetch the next digit (8) from the dividend, attach it to 37 and continue: 378 / 40

Let's proceed to step 8:
When dividing 378 by 40, we get 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 1644199.0
Deduct 360 from 378 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 9:
If we divide 180 by 40, we get 4 and a remainder of 20.
The next digit of our result is 4. 
Result so far: 1644199.4
If we take 160 away from 180, we end up 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.

Advancing to step 10:
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: 1644199.45
Deduct 200 from 200 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1644199.45
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.

Let's proceed to step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1644199.45
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.

After the division, we end up with 1644199.45 and a remainder of 0.0.