76044293 divided by 40 
We want to divide 76044293 by 40.

Step 1:
7 divided by 40 is 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

Let's proceed to step 2:
When dividing 76 by 40, we get 1 with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 76, we get 36.
Append the next digit (0) from the dividend to 36 and continue with: 360 / 40

Moving on to step 3:
40 can be fit into 360 9 times, resulting in a remainder of 0.
The next digit of our result is 9. 
Result so far: 19.0
Subtract 360 from 360 to get 0.
Append the next digit (4) from the dividend to 0 and continue with: 4 / 40

Let's proceed to step 4:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 190.0
Subtract 0 from 4 to get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 40

Going ahead to step 5:
If we divide 44 by 40, we get 1 and a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 1901.0
If we subtract 40 from 44, we get 4.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 40

Advancing to step 6:
40 can be fit into 42 1 times, resulting in a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 19011.0
If we take 40 away from 42, we end up with 2.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 40

Step 7:
If we divide 29 by 40, we get 0 and a remainder of 29.
Put 0 as the next digit of the answer. 
Result so far: 190110.0
If we subtract 0 from 29, we get 29.
Take the next digit (3) from the dividend and append it to 29, then repeat: 293 / 40

Going ahead to step 8:
40 goes into 293 7 times with a remainder of 13.
The next digit of our result is 7. 
Result so far: 1901107.0
The remainder is 13 after subtracting 280 from 293.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 9:
If we divide 130 by 40, we get 3 and a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 1901107.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 10:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 1901107.32
Subtract 80 from 100 to 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.

Step 11:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1901107.325
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.

Step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1901107.325
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 13:
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: 1901107.325
Subtract 0 from 0 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.

The final result is 1901107.325 with a remainder of 0.0.