792726 ÷ 40 
We want to divide 792726 by 40.

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.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 40

On to step 2:
40 goes into 79 1 times with a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 39 after subtracting 40 from 79.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 40

Going ahead to step 3:
40 goes into 392 9 times with a remainder of 32.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Deduct 360 from 392 and we're left with 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 40

Advancing to step 4:
When dividing 327 by 40, we get 8 with a remainder of 7.
The next digit of our result is 8. 
Result so far: 198.0
If we take 320 away from 327, we end up with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 40

Advancing to step 5:
40 goes into 72 1 times with a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 1981.0
Deduct 40 from 72 and we're left with 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 40

Let's proceed to step 6:
If we divide 326 by 40, we get 8 and a remainder of 6.
The next digit of our result is 8. 
Result so far: 19818.0
The remainder is 6 after subtracting 320 from 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 7:
60 divided by 40 is 1 with a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 19818.1
Subtracting 40 from 60 leaves us 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 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 19818.15
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.

Moving on to step 9:
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: 19818.15
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 19818.15
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.

Our division results in 19818.15 with a remaining 0.0.