We're dividing 79275 by 40 
We're looking to find how many times 40 goes into 79275.

Going ahead to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 40

On to step 2:
79 divided by 40 is 1 with a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 79, we end up with 39.
Bring next digit (2) of the dividend behind the 39 and repeat the process: 392 / 40

Advancing to step 3:
The number 40 fits into 392 9 times, leaving a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Subtracting 360 from 392 leaves us with 32.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 40

Let's proceed to step 4:
40 can be fit into 327 8 times, resulting in a remainder of 7.
The next digit of our result is 8. 
Result so far: 198.0
The remainder is 7 after subtracting 320 from 327.
Fetch the next digit (5) from the dividend, attach it to 7 and continue: 75 / 40

Step 5:
40 goes into 75 1 times with a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 1981.0
Deduct 40 from 75 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 6:
350 divided by 40 is 8 with a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 1981.8
Deduct 320 from 350 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.

Step 7:
When dividing 300 by 40, we get 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 1981.87
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1981.875
Subtracting 200 from 200 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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1981.875
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1981.875
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.

In conclusion, the division gives 1981.875 with a balance of 0.0.