We divide 716362 by 40
We want to divide 716362 by 40.

Let's proceed to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

On to step 2:
40 can be fit into 71 1 times, resulting in a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 71, we get 31.
Include the next digit (6) from the dividend after 31, then repeat: 316 / 40

Advancing to step 3:
When dividing 316 by 40, we get 7 with a remainder of 36.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Deduct 280 from 316 and we're left with 36.
Fetch the next digit (3) from the dividend, attach it to 36 and continue: 363 / 40

Moving on to step 4:
40 goes into 363 9 times with a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 179.0
If we subtract 360 from 363, we get 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 40

Step 5:
If we divide 36 by 40, we get 0 and a remainder of 36.
Use 0 as the next digit of our solution. 
Result so far: 1790.0
Subtract 0 from 36 to get 36.
Include the next digit (2) from the dividend after 36, then repeat: 362 / 40

Advancing to step 6:
When dividing 362 by 40, we get 9 with a remainder of 2.
The next digit of our result is 9. 
Result so far: 17909.0
If we subtract 360 from 362, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
The number 40 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 17909.0
Subtract 0 from 20 to 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.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 17909.05
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 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 17909.05
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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17909.05
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.

In conclusion, the division gives 17909.05 with a balance of 0.0.