75110259 ÷ 40 
Our goal is to divide 75110259 by 40.

Let's proceed to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Include the next digit (5) from the dividend after 7, then repeat: 75 / 40

Moving on to step 2:
40 goes into 75 1 times with a remainder of 35.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 75, we end up with 35.
Take the next digit (1) from the dividend and append it to 35, then repeat: 351 / 40

Moving on to step 3:
When dividing 351 by 40, we get 8 with a remainder of 31.
The next digit of our result is 8. 
Result so far: 18.0
Deduct 320 from 351 and we're left with 31.
Take the next digit (1) from the dividend and append it to 31, then repeat: 311 / 40

Advancing to step 4:
The number 40 fits into 311 7 times, leaving a remainder of 31.
Put 7 as the next digit of the answer. 
Result so far: 187.0
Subtract 280 from 311 to get 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 40

Going ahead to step 5:
If we divide 310 by 40, we get 7 and a remainder of 30.
The next digit of our result is 7. 
Result so far: 1877.0
The remainder is 30 after subtracting 280 from 310.
Fetch the next digit (2) from the dividend, attach it to 30 and continue: 302 / 40

On to step 6:
40 can be fit into 302 7 times, resulting in a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 18777.0
Subtracting 280 from 302 leaves us with 22.
Take the next digit (5) from the dividend and append it to 22, then repeat: 225 / 40

Let's proceed to step 7:
When dividing 225 by 40, we get 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 187775.0
Subtract 200 from 225 to get 25.
Fetch the next digit (9) from the dividend, attach it to 25 and continue: 259 / 40

Moving on to step 8:
40 can be fit into 259 6 times, resulting in a remainder of 19.
Record the quotient 6 as the next digit in the result. 
Result so far: 1877756.0
Subtract 240 from 259 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 9:
190 divided by 40 is 4 with a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 1877756.4
Subtract 160 from 190 to get 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 10:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 1877756.47
If we take 280 away from 300, we end up 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.

Step 11:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1877756.475
If we take 200 away from 200, 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.

Let's proceed to step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 1877756.475
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.

Going ahead to step 13:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1877756.475
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.

The final result is 1877756.475 with a remainder of 0.0.