71933 ÷ 40 
We want to divide 71933 by 40.

Let's proceed to step 1:
If we divide 7 by 40, we get 0 and 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.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 40

Moving on to step 2:
The number 40 fits into 71 1 times, leaving a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 31 after subtracting 40 from 71.
Take the next digit (9) from the dividend and append it to 31, then repeat: 319 / 40

Advancing to step 3:
The number 40 fits into 319 7 times, leaving a remainder of 39.
The next digit of our result is 7. 
Result so far: 17.0
Subtract 280 from 319 to get 39.
Grab the next digit (3) from the dividend, add it to 39, then carry on: 393 / 40

Moving on to step 4:
If we divide 393 by 40, we get 9 and a remainder of 33.
Write down 9 as next digit of the result. 
Result so far: 179.0
Subtract 360 from 393 to get 33.
Fetch the next digit (3) from the dividend, attach it to 33 and continue: 333 / 40

Going ahead to step 5:
333 divided by 40 is 8 with a remainder of 13.
Record the quotient 8 as the next digit in the result. 
Result so far: 1798.0
If we subtract 320 from 333, we get 13.
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 6:
The number 40 fits into 130 3 times, leaving a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 1798.3
Subtracting 120 from 130 leaves us 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.

Going ahead to step 7:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 1798.32
If we subtract 80 from 100, 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.

Let's proceed to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1798.325
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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1798.325
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:
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: 1798.325
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.

The final result is 1798.325 with a remainder of 0.0.