We look at the division of 40679003 by 765 
We want to divide 40679003 by 765.

On to step 1:
When dividing 4 by 765, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 765

Going ahead to step 2:
40 divided by 765 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 765

Going ahead to step 3:
When dividing 406 by 765, we get 0 with a remainder of 406.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 406, we get 406.
Bring next digit (7) of the dividend behind the 406 and repeat the process: 4067 / 765

Step 4:
4067 divided by 765 is 5 with a remainder of 242.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 3825 away from 4067, we end up with 242.
Bring next digit (9) of the dividend behind the 242 and repeat the process: 2429 / 765

Moving on to step 5:
If we divide 2429 by 765, we get 3 and a remainder of 134.
The next digit of our result is 3. 
Result so far: 53.0
Subtract 2295 from 2429 to get 134.
Fetch the next digit (0) from the dividend, attach it to 134 and continue: 1340 / 765

Let's proceed to step 6:
The number 765 fits into 1340 1 times, leaving a remainder of 575.
Put 1 as the next digit of the answer. 
Result so far: 531.0
If we take 765 away from 1340, we end up with 575.
Include the next digit (0) from the dividend after 575, then repeat: 5750 / 765

Step 7:
765 goes into 5750 7 times with a remainder of 395.
The next digit of our result is 7. 
Result so far: 5317.0
Subtract 5355 from 5750 to get 395.
Grab the next digit (3) from the dividend, add it to 395, then carry on: 3953 / 765

Step 8:
When dividing 3953 by 765, we get 5 with a remainder of 128.
The next digit of our result is 5. 
Result so far: 53175.0
If we subtract 3825 from 3953, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Advancing to step 9:
When dividing 1280 by 765, we get 1 with a remainder of 515.
Put 1 as the next digit of the answer. 
Result so far: 53175.1
Subtract 765 from 1280 to get 515.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5150, and continue the process.

Going ahead to step 10:
The number 765 fits into 5150 6 times, leaving a remainder of 560.
The next digit of our result is 6. 
Result so far: 53175.16
If we take 4590 away from 5150, we end up with 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Going ahead to step 11:
The number 765 fits into 5600 7 times, leaving a remainder of 245.
The number 7 becomes the next digit in our result. 
Result so far: 53175.167
Deduct 5355 from 5600 and we're left with 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

Moving on to step 12:
If we divide 2450 by 765, we get 3 and a remainder of 155.
Record the quotient 3 as the next digit in the result. 
Result so far: 53175.1673
The remainder is 155 after subtracting 2295 from 2450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Going ahead to step 13:
The number 765 fits into 1550 2 times, leaving a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 53175.16732
Subtracting 1530 from 1550 leaves us 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.

Advancing to step 14:
200 divided by 765 is 0 with a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 53175.16732
Deduct 0 from 200 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 15:
The number 765 fits into 2000 2 times, leaving a remainder of 470.
Put 2 as the next digit of the answer. 
Result so far: 53175.1673202
Subtracting 1530 from 2000 leaves us with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Let's proceed to step 16:
765 goes into 4700 6 times with a remainder of 110.
Put 6 as the next digit of the answer. 
Result so far: 53175.16732026
Subtract 4590 from 4700 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

The final result is 53175.16732026 with a remainder of 1.1e-07.