795718 ÷ 40 
Let's see how many times 40 fits into 795718.

On to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 40

On to step 2:
If we divide 79 by 40, we get 1 and a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 79 to get 39.
Append the next digit (5) from the dividend to 39 and continue with: 395 / 40

Let's proceed to step 3:
40 goes into 395 9 times with a remainder of 35.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtracting 360 from 395 leaves us with 35.
Bring next digit (7) of the dividend behind the 35 and repeat the process: 357 / 40

Let's proceed to step 4:
40 can be fit into 357 8 times, resulting in a remainder of 37.
The next digit of our result is 8. 
Result so far: 198.0
Subtract 320 from 357 to get 37.
Grab the next digit (1) from the dividend, add it to 37, then carry on: 371 / 40

Going ahead to step 5:
If we divide 371 by 40, we get 9 and a remainder of 11.
Put 9 as the next digit of the answer. 
Result so far: 1989.0
The remainder is 11 after subtracting 360 from 371.
Bring next digit (8) of the dividend behind the 11 and repeat the process: 118 / 40

Step 6:
When dividing 118 by 40, we get 2 with a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 19892.0
If we subtract 80 from 118, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 7:
380 divided by 40 is 9 with a remainder of 20.
Use 9 as the next digit of our solution. 
Result so far: 19892.9
Subtract 360 from 380 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.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 19892.95
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.

Going ahead to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 19892.95
Subtract 0 from 0 to 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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 19892.95
Subtract 0 from 0 to 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.

After the division, we end up with 19892.95 and a remainder of 0.0.