794434 ÷ 40 
We want to figure out the number of times 794434 can be divided by 40.

On to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 40

Let's proceed to step 2:
79 divided by 40 is 1 with a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 79 to get 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 40

Let's proceed to step 3:
40 goes into 394 9 times with a remainder of 34.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Deduct 360 from 394 and we're left with 34.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

Let's proceed to step 4:
If we divide 344 by 40, we get 8 and a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 198.0
If we take 320 away from 344, we end up with 24.
Bring next digit (3) of the dividend behind the 24 and repeat the process: 243 / 40

Going ahead to step 5:
40 can be fit into 243 6 times, resulting in a remainder of 3.
Record the quotient 6 as the next digit in the result. 
Result so far: 1986.0
Subtracting 240 from 243 leaves us with 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 40

Advancing to step 6:
When dividing 34 by 40, we get 0 with a remainder of 34.
Record the quotient 0 as the next digit in the result. 
Result so far: 19860.0
If we subtract 0 from 34, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 7:
The number 40 fits into 340 8 times, leaving a remainder of 20.
The next digit of our result is 8. 
Result so far: 19860.8
Subtract 320 from 340 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.

Let's proceed to step 8:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 19860.85
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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 19860.85
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.

On 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: 19860.85
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.

After the division, we end up with 19860.85 and a remainder of 0.0.