We look at the division of 706534 by 40 
We're looking to find how many times 40 goes into 706534.

Going ahead 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.
Fetch the next digit (0) from the dividend, attach it to 7 and continue: 70 / 40

Step 2:
When dividing 70 by 40, we get 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 70, we end up with 30.
Append the next digit (6) from the dividend to 30 and continue with: 306 / 40

Going ahead to step 3:
40 goes into 306 7 times with a remainder of 26.
Write down 7 as next digit of the result. 
Result so far: 17.0
Subtracting 280 from 306 leaves us with 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 40

Step 4:
40 goes into 265 6 times with a remainder of 25.
Record the quotient 6 as the next digit in the result. 
Result so far: 176.0
The remainder is 25 after subtracting 240 from 265.
Append the next digit (3) from the dividend to 25 and continue with: 253 / 40

Moving on to step 5:
The number 40 fits into 253 6 times, leaving a remainder of 13.
Write down 6 as next digit of the result. 
Result so far: 1766.0
If we subtract 240 from 253, we get 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 40

Step 6:
40 goes into 134 3 times with a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 17663.0
Deduct 120 from 134 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
When dividing 140 by 40, we get 3 with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 17663.3
Deduct 120 from 140 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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 17663.35
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.

Going ahead to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17663.35
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:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17663.35
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 17663.35, and the remainder is 0.0.