40325 ÷ 71 
Our goal is to divide 40325 by 71.

Going ahead to step 1:
71 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 71

Moving on to step 2:
71 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (3) of the dividend behind the 40 and repeat the process: 403 / 71

Step 3:
When dividing 403 by 71, we get 5 with a remainder of 48.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 355 from 403 leaves us with 48.
Append the next digit (2) from the dividend to 48 and continue with: 482 / 71

Advancing to step 4:
71 can be fit into 482 6 times, resulting in a remainder of 56.
Put 6 as the next digit of the answer. 
Result so far: 56.0
The remainder is 56 after subtracting 426 from 482.
Take the next digit (5) from the dividend and append it to 56, then repeat: 565 / 71

Advancing to step 5:
When dividing 565 by 71, we get 7 with a remainder of 68.
Put 7 as the next digit of the answer. 
Result so far: 567.0
Subtracting 497 from 565 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 6:
71 can be fit into 680 9 times, resulting in a remainder of 41.
Record the quotient 9 as the next digit in the result. 
Result so far: 567.9
Deduct 639 from 680 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 7:
71 can be fit into 410 5 times, resulting in a remainder of 55.
Put 5 as the next digit of the answer. 
Result so far: 567.95
Deduct 355 from 410 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 8:
When dividing 550 by 71, we get 7 with a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 567.957
If we subtract 497 from 550, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 9:
71 goes into 530 7 times with a remainder of 33.
Use 7 as the next digit of our solution. 
Result so far: 567.9577
The remainder is 33 after subtracting 497 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

In conclusion, the division gives 567.9577 with a balance of 0.00033.