We divide 76265463 by 40
We want to divide 76265463 by 40.

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
Deduct 0 from 7 and we're left with 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

Going ahead to step 2:
76 divided by 40 is 1 with a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 76 and we're left with 36.
Bring next digit (2) of the dividend behind the 36 and repeat the process: 362 / 40

Step 3:
If we divide 362 by 40, we get 9 and a remainder of 2.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Subtract 360 from 362 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 40

On to step 4:
The number 40 fits into 26 0 times, leaving a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 190.0
Subtracting 0 from 26 leaves us with 26.
Take the next digit (5) from the dividend and append it to 26, then repeat: 265 / 40

Going ahead to step 5:
When dividing 265 by 40, we get 6 with a remainder of 25.
The next digit of our result is 6. 
Result so far: 1906.0
The remainder is 25 after subtracting 240 from 265.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 40

Step 6:
254 divided by 40 is 6 with a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 19066.0
Subtracting 240 from 254 leaves us with 14.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 40

Step 7:
146 divided by 40 is 3 with a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 190663.0
Subtract 120 from 146 to get 26.
Append the next digit (3) from the dividend to 26 and continue with: 263 / 40

On to step 8:
40 can be fit into 263 6 times, resulting in a remainder of 23.
Put 6 as the next digit of the answer. 
Result so far: 1906636.0
If we take 240 away from 263, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 9:
40 can be fit into 230 5 times, resulting in a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 1906636.5
If we subtract 200 from 230, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 1906636.57
Deduct 280 from 300 and we're left 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.

Step 11:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1906636.575
Deduct 200 from 200 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.

Going ahead to step 12:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1906636.575
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.

On to step 13:
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: 1906636.575
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 final outcome is 1906636.575, with a leftover of 0.0.