We look at the division of 713078 by 40 
We're looking to find how many times 40 goes into 713078.

Let's proceed to step 1:
7 divided by 40 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Going ahead to step 2:
When dividing 71 by 40, we get 1 with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 71 and we're left with 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 40

Let's proceed to step 3:
The number 40 fits into 313 7 times, leaving a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtract 280 from 313 to get 33.
Grab the next digit (0) from the dividend, add it to 33, then carry on: 330 / 40

Moving on to step 4:
330 divided by 40 is 8 with a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 178.0
If we subtract 320 from 330, we get 10.
Include the next digit (7) from the dividend after 10, then repeat: 107 / 40

Going ahead to step 5:
40 goes into 107 2 times with a remainder of 27.
The next digit of our result is 2. 
Result so far: 1782.0
The remainder is 27 after subtracting 80 from 107.
Bring next digit (8) of the dividend behind the 27 and repeat the process: 278 / 40

Let's proceed to step 6:
If we divide 278 by 40, we get 6 and a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 17826.0
Subtracting 240 from 278 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 7:
When dividing 380 by 40, we get 9 with a remainder of 20.
The next digit of our result is 9. 
Result so far: 17826.9
Subtracting 360 from 380 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.

Going ahead to step 8:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 17826.95
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.

On to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17826.95
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17826.95
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.

Our division results in 17826.95 with a remaining 0.0.