76973583 ÷ 40 
Let's see how many times 40 fits into 76973583.

On to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

Let's proceed to step 2:
40 can be fit into 76 1 times, resulting in a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 76 leaves us with 36.
Grab the next digit (9) from the dividend, add it to 36, then carry on: 369 / 40

Going ahead to step 3:
40 can be fit into 369 9 times, resulting in a remainder of 9.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtracting 360 from 369 leaves us with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Going ahead to step 4:
40 can be fit into 97 2 times, resulting in a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 192.0
If we take 80 away from 97, we end up with 17.
Include the next digit (3) from the dividend after 17, then repeat: 173 / 40

Step 5:
The number 40 fits into 173 4 times, leaving a remainder of 13.
Use 4 as the next digit of our solution. 
Result so far: 1924.0
If we take 160 away from 173, we end up with 13.
Bring next digit (5) of the dividend behind the 13 and repeat the process: 135 / 40

Moving on to step 6:
When dividing 135 by 40, we get 3 with a remainder of 15.
The next digit of our result is 3. 
Result so far: 19243.0
Subtract 120 from 135 to get 15.
Grab the next digit (8) from the dividend, add it to 15, then carry on: 158 / 40

Let's proceed to step 7:
When dividing 158 by 40, we get 3 with a remainder of 38.
The number 3 becomes the next digit in our result. 
Result so far: 192433.0
Subtract 120 from 158 to get 38.
Fetch the next digit (3) from the dividend, attach it to 38 and continue: 383 / 40

Step 8:
The number 40 fits into 383 9 times, leaving a remainder of 23.
The number 9 becomes the next digit in our result. 
Result so far: 1924339.0
Subtract 360 from 383 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 9:
40 goes into 230 5 times with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 1924339.5
If we subtract 200 from 230, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 10:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 1924339.57
If we take 280 away from 300, 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.

Step 11:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1924339.575
If we take 200 away from 200, 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:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1924339.575
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.

Step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1924339.575
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.

The final outcome is 1924339.575, with a leftover of 0.0.