We divide 790723 by 40
Let's see how many times 40 fits into 790723.

Moving on to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 40

On to step 2:
40 can be fit into 79 1 times, resulting in a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 79, we get 39.
Bring next digit (0) of the dividend behind the 39 and repeat the process: 390 / 40

Moving on to step 3:
390 divided by 40 is 9 with a remainder of 30.
The next digit of our result is 9. 
Result so far: 19.0
Subtracting 360 from 390 leaves us with 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 40

Let's proceed to step 4:
40 goes into 307 7 times with a remainder of 27.
Put 7 as the next digit of the answer. 
Result so far: 197.0
Deduct 280 from 307 and we're left with 27.
Bring next digit (2) of the dividend behind the 27 and repeat the process: 272 / 40

Let's proceed to step 5:
40 can be fit into 272 6 times, resulting in a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 1976.0
If we take 240 away from 272, we end up with 32.
Fetch the next digit (3) from the dividend, attach it to 32 and continue: 323 / 40

Going ahead to step 6:
323 divided by 40 is 8 with a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 19768.0
If we subtract 320 from 323, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
40 can be fit into 30 0 times, resulting in a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 19768.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 19768.07
Subtract 280 from 300 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.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 19768.075
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:
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: 19768.075
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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 19768.075
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.

In conclusion, the division gives 19768.075 with a balance of 0.0.