We look at the division of 764348 by 40 
Our goal is to divide 764348 by 40.

Going ahead to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 40

Advancing to step 2:
40 goes into 76 1 times with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 76, we get 36.
Fetch the next digit (4) from the dividend, attach it to 36 and continue: 364 / 40

Advancing to step 3:
If we divide 364 by 40, we get 9 and a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtract 360 from 364 to get 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 40

Moving on to step 4:
40 goes into 43 1 times with a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 191.0
The remainder is 3 after subtracting 40 from 43.
Include the next digit (4) from the dividend after 3, then repeat: 34 / 40

Let's proceed to step 5:
When dividing 34 by 40, we get 0 with a remainder of 34.
Use 0 as the next digit of our solution. 
Result so far: 1910.0
Subtract 0 from 34 to get 34.
Grab the next digit (8) from the dividend, add it to 34, then carry on: 348 / 40

Let's proceed to step 6:
40 goes into 348 8 times with a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 19108.0
If we take 320 away from 348, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
280 divided by 40 is 7 with a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 19108.7
The remainder is 0 after subtracting 280 from 280.
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:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 19108.7
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 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 19108.7
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.

In conclusion, the division gives 19108.7 with a balance of 0.0.