706749 divided by 40 
We want to figure out the number of times 706749 can be divided by 40.

Advancing to step 1:
7 divided by 40 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 40

Step 2:
If we divide 70 by 40, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 30 after subtracting 40 from 70.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 40

Moving on to step 3:
40 goes into 306 7 times with a remainder of 26.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we take 280 away from 306, we end up with 26.
Fetch the next digit (7) from the dividend, attach it to 26 and continue: 267 / 40

Moving on to step 4:
267 divided by 40 is 6 with a remainder of 27.
The next digit of our result is 6. 
Result so far: 176.0
Subtract 240 from 267 to get 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 40

Step 5:
40 can be fit into 274 6 times, resulting in a remainder of 34.
Use 6 as the next digit of our solution. 
Result so far: 1766.0
If we subtract 240 from 274, we get 34.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 40

On to step 6:
40 goes into 349 8 times with a remainder of 29.
Put 8 as the next digit of the answer. 
Result so far: 17668.0
Subtract 320 from 349 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 7:
40 goes into 290 7 times with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 17668.7
Deduct 280 from 290 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 17668.72
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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 17668.725
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.

Advancing to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17668.725
Subtracting 0 from 0 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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17668.725
Deduct 0 from 0 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.

In conclusion, the division gives 17668.725 with a balance of 0.0.