700132 divided by 40 
Our goal is to divide 700132 by 40.

Step 1:
40 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 40

Moving on to step 2:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 70, we get 30.
Grab the next digit (0) from the dividend, add it to 30, then carry on: 300 / 40

Moving on to step 3:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Subtract 280 from 300 to get 20.
Include the next digit (1) from the dividend after 20, then repeat: 201 / 40

Moving on to step 4:
40 goes into 201 5 times with a remainder of 1.
The next digit of our result is 5. 
Result so far: 175.0
Subtracting 200 from 201 leaves us with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Advancing to step 5:
If we divide 13 by 40, we get 0 and a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 1750.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 40

Let's proceed to step 6:
40 can be fit into 132 3 times, resulting in a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 17503.0
If we take 120 away from 132, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
The number 40 fits into 120 3 times, leaving a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 17503.3
Deduct 120 from 120 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.

Moving on to step 8:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17503.3
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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17503.3
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.

The final outcome is 17503.3, with a leftover of 0.0.