We're dividing 781890 by 40 
We're looking to find how many times 40 goes into 781890.

Advancing to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 40

Advancing to step 2:
40 can be fit into 78 1 times, resulting in a remainder of 38.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 78, we get 38.
Fetch the next digit (1) from the dividend, attach it to 38 and continue: 381 / 40

On to step 3:
40 goes into 381 9 times with a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Deduct 360 from 381 and we're left with 21.
Fetch the next digit (8) from the dividend, attach it to 21 and continue: 218 / 40

Going ahead to step 4:
40 goes into 218 5 times with a remainder of 18.
Write down 5 as next digit of the result. 
Result so far: 195.0
If we subtract 200 from 218, we get 18.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 40

On to step 5:
40 can be fit into 189 4 times, resulting in a remainder of 29.
Use 4 as the next digit of our solution. 
Result so far: 1954.0
Subtract 160 from 189 to get 29.
Grab the next digit (0) from the dividend, add it to 29, then carry on: 290 / 40

Step 6:
The number 40 fits into 290 7 times, leaving a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 19547.0
Subtract 280 from 290 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 19547.2
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 19547.25
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.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 19547.25
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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19547.25
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.

The quotient of the division is 19547.25, and the remainder is 0.0.