We divide 518708 by 40
We're looking to find how many times 40 goes into 518708.

Step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Moving on to step 2:
51 divided by 40 is 1 with a remainder of 11.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 51 leaves us with 11.
Bring next digit (8) of the dividend behind the 11 and repeat the process: 118 / 40

Advancing to step 3:
The number 40 fits into 118 2 times, leaving a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we take 80 away from 118, we end up with 38.
Fetch the next digit (7) from the dividend, attach it to 38 and continue: 387 / 40

Step 4:
If we divide 387 by 40, we get 9 and a remainder of 27.
Put 9 as the next digit of the answer. 
Result so far: 129.0
Subtract 360 from 387 to get 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 40

Moving on to step 5:
270 divided by 40 is 6 with a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 1296.0
If we take 240 away from 270, we end up with 30.
Include the next digit (8) from the dividend after 30, then repeat: 308 / 40

Let's proceed to step 6:
The number 40 fits into 308 7 times, leaving a remainder of 28.
Record the quotient 7 as the next digit in the result. 
Result so far: 12967.0
Deduct 280 from 308 and we're left 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:
When dividing 280 by 40, we get 7 with a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 12967.7
Subtracting 280 from 280 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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12967.7
The remainder is 0 after subtracting 0 from 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12967.7
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.

The quotient of the division is 12967.7, and the remainder is 0.0.