We're dividing 716495 by 40 
Let's see how many times 40 fits into 716495.

On to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 40

Let's proceed to step 2:
40 can be fit into 71 1 times, resulting in a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 71 to get 31.
Grab the next digit (6) from the dividend, add it to 31, then carry on: 316 / 40

Advancing to step 3:
316 divided by 40 is 7 with a remainder of 36.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtracting 280 from 316 leaves us with 36.
Fetch the next digit (4) from the dividend, attach it to 36 and continue: 364 / 40

Step 4:
If we divide 364 by 40, we get 9 and a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 179.0
The remainder is 4 after subtracting 360 from 364.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 40

Going ahead to step 5:
49 divided by 40 is 1 with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 1791.0
Subtracting 40 from 49 leaves us with 9.
Bring next digit (5) of the dividend behind the 9 and repeat the process: 95 / 40

Step 6:
40 can be fit into 95 2 times, resulting in a remainder of 15.
The next digit of our result is 2. 
Result so far: 17912.0
If we take 80 away from 95, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 7:
When dividing 150 by 40, we get 3 with a remainder of 30.
Write down 3 as next digit of the result. 
Result so far: 17912.3
Deduct 120 from 150 and we're left 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.

Moving on to step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 17912.37
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.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 17912.375
The remainder is 0 after subtracting 200 from 200.
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.
The number 0 becomes the next digit in our result. 
Result so far: 17912.375
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17912.375
If we subtract 0 from 0, 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.

The quotient of the division is 17912.375, and the remainder is 0.0.