Let's divide 713242 by 40
We want to figure out the number of times 713242 can be divided by 40.

Going ahead to step 1:
40 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 40

Advancing to step 2:
71 divided by 40 is 1 with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 71, we end up with 31.
Fetch the next digit (3) from the dividend, attach it to 31 and continue: 313 / 40

Moving on to step 3:
313 divided by 40 is 7 with a remainder of 33.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we subtract 280 from 313, we get 33.
Include the next digit (2) from the dividend after 33, then repeat: 332 / 40

Going ahead to step 4:
If we divide 332 by 40, we get 8 and a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 178.0
If we subtract 320 from 332, we get 12.
Fetch the next digit (4) from the dividend, attach it to 12 and continue: 124 / 40

Going ahead to step 5:
When dividing 124 by 40, we get 3 with a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 1783.0
The remainder is 4 after subtracting 120 from 124.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 40

Step 6:
The number 40 fits into 42 1 times, leaving a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 17831.0
Deduct 40 from 42 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
When dividing 20 by 40, we get 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 17831.0
If we subtract 0 from 20, we 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.

On to step 8:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 17831.05
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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 17831.05
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17831.05
Deduct 0 from 0 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.

In conclusion, the division gives 17831.05 with a balance of 0.0.