We're dividing 71516 by 40 
We want to figure out the number of times 71516 can be divided by 40.

Moving on to step 1:
40 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Advancing to step 2:
When dividing 71 by 40, we get 1 with a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 71 and we're left with 31.
Take the next digit (5) from the dividend and append it to 31, then repeat: 315 / 40

Moving on to step 3:
315 divided by 40 is 7 with a remainder of 35.
The next digit of our result is 7. 
Result so far: 17.0
If we take 280 away from 315, we end up with 35.
Append the next digit (1) from the dividend to 35 and continue with: 351 / 40

Step 4:
When dividing 351 by 40, we get 8 with a remainder of 31.
The number 8 becomes the next digit in our result. 
Result so far: 178.0
If we subtract 320 from 351, we get 31.
Append the next digit (6) from the dividend to 31 and continue with: 316 / 40

Going ahead to step 5:
40 goes into 316 7 times with a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 1787.0
Subtract 280 from 316 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 6:
The number 40 fits into 360 9 times, leaving a remainder of 0.
The next digit of our result is 9. 
Result so far: 1787.9
If we subtract 360 from 360, 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.

Advancing to step 7:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1787.9
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 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1787.9
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.

The final result is 1787.9 with a remainder of 0.0.