705717 ÷ 40 
We want to figure out the number of times 705717 can be divided by 40.

On to step 1:
7 divided by 40 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

On to step 2:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 70 leaves us with 30.
Take the next digit (5) from the dividend and append it to 30, then repeat: 305 / 40

Going ahead to step 3:
The number 40 fits into 305 7 times, leaving a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Subtracting 280 from 305 leaves us with 25.
Include the next digit (7) from the dividend after 25, then repeat: 257 / 40

On to step 4:
40 can be fit into 257 6 times, resulting in a remainder of 17.
Write down 6 as next digit of the result. 
Result so far: 176.0
Subtract 240 from 257 to get 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 40

Step 5:
If we divide 171 by 40, we get 4 and a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 1764.0
If we subtract 160 from 171, we get 11.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 40

Going ahead to step 6:
40 goes into 117 2 times with a remainder of 37.
Use 2 as the next digit of our solution. 
Result so far: 17642.0
The remainder is 37 after subtracting 80 from 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 7:
If we divide 370 by 40, we get 9 and a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 17642.9
Subtract 360 from 370 to get 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.
Use 2 as the next digit of our solution. 
Result so far: 17642.92
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.

Let's proceed to step 9:
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: 17642.925
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 17642.925
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17642.925
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.

The final outcome is 17642.925, with a leftover of 0.0.