705550 ÷ 40 
We want to divide 705550 by 40.

Step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Let's proceed to 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
If we take 40 away from 70, we end up with 30.
Bring next digit (5) of the dividend behind the 30 and repeat the process: 305 / 40

Advancing to step 3:
If we divide 305 by 40, we get 7 and a remainder of 25.
The next digit of our result is 7. 
Result so far: 17.0
Subtract 280 from 305 to get 25.
Take the next digit (5) from the dividend and append it to 25, then repeat: 255 / 40

Let's proceed to step 4:
If we divide 255 by 40, we get 6 and a remainder of 15.
Use 6 as the next digit of our solution. 
Result so far: 176.0
Deduct 240 from 255 and we're left with 15.
Bring next digit (5) of the dividend behind the 15 and repeat the process: 155 / 40

Moving on to step 5:
40 can be fit into 155 3 times, resulting in a remainder of 35.
Record the quotient 3 as the next digit in the result. 
Result so far: 1763.0
If we take 120 away from 155, we end up with 35.
Take the next digit (0) from the dividend and append it to 35, then repeat: 350 / 40

On to step 6:
If we divide 350 by 40, we get 8 and a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 17638.0
If we subtract 320 from 350, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
If we divide 300 by 40, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 17638.7
Subtract 280 from 300 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.

Going ahead 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: 17638.75
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:
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: 17638.75
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 17638.75
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.

Our division results in 17638.75 with a remaining 0.0.