789618 divided by 40 
We want to divide 789618 by 40.

Advancing to step 1:
40 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 40

Going ahead to step 2:
40 can be fit into 78 1 times, resulting in a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 78 leaves us with 38.
Append the next digit (9) from the dividend to 38 and continue with: 389 / 40

Step 3:
If we divide 389 by 40, we get 9 and a remainder of 29.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we take 360 away from 389, we end up with 29.
Fetch the next digit (6) from the dividend, attach it to 29 and continue: 296 / 40

Going ahead to step 4:
The number 40 fits into 296 7 times, leaving a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 197.0
Subtract 280 from 296 to get 16.
Grab the next digit (1) from the dividend, add it to 16, then carry on: 161 / 40

Let's proceed to step 5:
The number 40 fits into 161 4 times, leaving a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 1974.0
Subtracting 160 from 161 leaves us with 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 40

Moving on to step 6:
40 can be fit into 18 0 times, resulting in a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 19740.0
If we subtract 0 from 18, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
40 can be fit into 180 4 times, resulting in a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 19740.4
Subtract 160 from 180 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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 19740.45
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 19740.45
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19740.45
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 19740.45 with a remaining 0.0.