760597 divided by 40 
We want to figure out the number of times 760597 can be divided by 40.

Advancing to step 1:
40 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 40

Moving on to step 2:
40 can be fit into 76 1 times, resulting in a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 36 after subtracting 40 from 76.
Grab the next digit (0) from the dividend, add it to 36, then carry on: 360 / 40

Going ahead to step 3:
360 divided by 40 is 9 with a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 19.0
The remainder is 0 after subtracting 360 from 360.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 40

On to step 4:
5 divided by 40 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 190.0
Subtract 0 from 5 to get 5.
Grab the next digit (9) from the dividend, add it to 5, then carry on: 59 / 40

Step 5:
The number 40 fits into 59 1 times, leaving a remainder of 19.
The next digit of our result is 1. 
Result so far: 1901.0
If we subtract 40 from 59, we get 19.
Bring next digit (7) of the dividend behind the 19 and repeat the process: 197 / 40

Step 6:
The number 40 fits into 197 4 times, leaving a remainder of 37.
Put 4 as the next digit of the answer. 
Result so far: 19014.0
If we subtract 160 from 197, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
40 goes into 370 9 times with a remainder of 10.
The next digit of our result is 9. 
Result so far: 19014.9
If we take 360 away from 370, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 19014.92
If we take 80 away from 100, we end up 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.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 19014.925
Subtracting 200 from 200 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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19014.925
If we subtract 0 from 0, we 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 11:
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: 19014.925
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.

Our division results in 19014.925 with a remaining 0.0.