We're dividing 818761 by 40 
Let's see how many times 40 fits into 818761.

Step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 40

Going ahead to step 2:
40 goes into 81 2 times with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 81 and we're left with 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 40

Moving on to step 3:
18 divided by 40 is 0 with a remainder of 18.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Subtracting 0 from 18 leaves us with 18.
Take the next digit (7) from the dividend and append it to 18, then repeat: 187 / 40

Moving on to step 4:
40 can be fit into 187 4 times, resulting in a remainder of 27.
Write down 4 as next digit of the result. 
Result so far: 204.0
Subtracting 160 from 187 leaves us with 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 40

Step 5:
The number 40 fits into 276 6 times, leaving a remainder of 36.
Record the quotient 6 as the next digit in the result. 
Result so far: 2046.0
Deduct 240 from 276 and we're left with 36.
Fetch the next digit (1) from the dividend, attach it to 36 and continue: 361 / 40

On to step 6:
40 can be fit into 361 9 times, resulting in a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 20469.0
Deduct 360 from 361 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
When dividing 10 by 40, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 20469.0
If we subtract 0 from 10, we 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.

Moving on to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 20469.02
Subtracting 80 from 100 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20469.025
Subtract 200 from 200 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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20469.025
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20469.025
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.

The final outcome is 20469.025, with a leftover of 0.0.