We look at the division of 71487167 by 40 
Let's see how many times 40 fits into 71487167.

Step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 40

Advancing to step 2:
71 divided by 40 is 1 with a remainder of 31.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 71 leaves us with 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 40

Moving on to step 3:
314 divided by 40 is 7 with a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Deduct 280 from 314 and we're left with 34.
Take the next digit (8) from the dividend and append it to 34, then repeat: 348 / 40

Let's proceed to step 4:
If we divide 348 by 40, we get 8 and a remainder of 28.
Write down 8 as next digit of the result. 
Result so far: 178.0
Subtract 320 from 348 to get 28.
Append the next digit (7) from the dividend to 28 and continue with: 287 / 40

Moving on to step 5:
40 can be fit into 287 7 times, resulting in a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 1787.0
Subtracting 280 from 287 leaves us with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 40

On to step 6:
If we divide 71 by 40, we get 1 and a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 17871.0
Subtracting 40 from 71 leaves us with 31.
Append the next digit (6) from the dividend to 31 and continue with: 316 / 40

On to step 7:
The number 40 fits into 316 7 times, leaving a remainder of 36.
Put 7 as the next digit of the answer. 
Result so far: 178717.0
The remainder is 36 after subtracting 280 from 316.
Take the next digit (7) from the dividend and append it to 36, then repeat: 367 / 40

Going ahead to step 8:
If we divide 367 by 40, we get 9 and a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 1787179.0
If we take 360 away from 367, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
70 divided by 40 is 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 1787179.1
Subtracting 40 from 70 leaves us 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.

Moving on to step 10:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 1787179.17
If we subtract 280 from 300, we 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:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1787179.175
If we subtract 200 from 200, 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 12:
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: 1787179.175
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.

Let's proceed to step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1787179.175
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.

After the division, we end up with 1787179.175 and a remainder of 0.0.