We're dividing 793423 by 40 
We want to figure out the number of times 793423 can be divided by 40.

Moving on to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 40

Going ahead to step 2:
If we divide 79 by 40, we get 1 and a remainder of 39.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 79 to get 39.
Take the next digit (3) from the dividend and append it to 39, then repeat: 393 / 40

Let's proceed to step 3:
When dividing 393 by 40, we get 9 with a remainder of 33.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Deduct 360 from 393 and we're left with 33.
Bring next digit (4) of the dividend behind the 33 and repeat the process: 334 / 40

Let's proceed to step 4:
The number 40 fits into 334 8 times, leaving a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 198.0
Subtract 320 from 334 to get 14.
Include the next digit (2) from the dividend after 14, then repeat: 142 / 40

Moving on to step 5:
40 can be fit into 142 3 times, resulting in a remainder of 22.
The next digit of our result is 3. 
Result so far: 1983.0
Deduct 120 from 142 and we're left with 22.
Fetch the next digit (3) from the dividend, attach it to 22 and continue: 223 / 40

Advancing to step 6:
When dividing 223 by 40, we get 5 with a remainder of 23.
The next digit of our result is 5. 
Result so far: 19835.0
Subtracting 200 from 223 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
If we divide 230 by 40, we get 5 and a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 19835.5
Subtracting 200 from 230 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.

On to step 8:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 19835.57
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 19835.575
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.

On 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: 19835.575
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.

Let's proceed to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 19835.575
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.

Our division results in 19835.575 with a remaining 0.0.