We're dividing 708572 by 40 
We're looking to find how many times 40 goes into 708572.

Going ahead to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Step 2:
When dividing 70 by 40, we get 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 70 leaves us with 30.
Grab the next digit (8) from the dividend, add it to 30, then carry on: 308 / 40

On to step 3:
40 goes into 308 7 times with a remainder of 28.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Subtract 280 from 308 to get 28.
Grab the next digit (5) from the dividend, add it to 28, then carry on: 285 / 40

Advancing to step 4:
The number 40 fits into 285 7 times, leaving a remainder of 5.
Use 7 as the next digit of our solution. 
Result so far: 177.0
If we take 280 away from 285, we end up with 5.
Grab the next digit (7) from the dividend, add it to 5, then carry on: 57 / 40

Going ahead to step 5:
57 divided by 40 is 1 with a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 1771.0
Subtracting 40 from 57 leaves us with 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 40

Step 6:
When dividing 172 by 40, we get 4 with a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 17714.0
Subtract 160 from 172 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 7:
120 divided by 40 is 3 with a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 17714.3
The remainder is 0 after subtracting 120 from 120.
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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17714.3
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 17714.3
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 result is 17714.3 with a remainder of 0.0.